Flight Caf prepares in-flight meals for airlines in its kitchen located next to a local airport. The companys planning budget for July appears below:

Flight Caf
Planning Budget
For the Month Ended July 31
Budgeted meals (q)		26,000
Revenue ($4.00q)	$	104,000
Expenses:
Raw materials ($1.90q)		49,400
Wages and salaries ($6,300 + $0.20q)		11,500
Utilities ($1,800 + $0.05q)		3,100
Facility rent ($3,800)		3,800
Insurance ($2,400)		2,400
Miscellaneous ($500 + $0.10q)		3,100
Total expense		73,300
Net operating income	$	30,700

In July, 27,000 meals were actually served. The companys flexible budget for this level of activity appears below:

Flight Caf
Flexible Budget
For the Month Ended July 31
Budgeted meals (q)		27,000
Revenue ($4.00q)	$	108,000
Expenses:
Raw materials ($1.90q)		51,300
Wages and salaries ($6,300+ $0.20q)		11,700
Utilities ($1,800 + $0.05q)		3,150
Facility rent ($3,800)		3,800
Insurance ($2,400)		2,400
Miscellaneous ($500 + $0.10q)		3,200
Total expense		75,550
Net operating income	$	32,450

Required:

1. Calculate the companys activity variances for July. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

Flight Caf
Activity Variances
For the Month Ended July 31
Revenue
Expenses:
Raw materials
Wages and salaries
Utilities
Facility rent
Insurance
Miscellaneous
Total expense
Net operating income