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)		21,000
Revenue ($4.00q)	$	84,000
Expenses:
Raw materials ($2.30q)		48,300
Wages and salaries ($6,400 + $0.20q)		10,600
Utilities ($2,000 + $0.05q)		3,050
Facility rent ($3,000)		3,000
Insurance ($2,400)		2,400
Miscellaneous ($400 + $0.10q)		2,500
Total expense		69,850
Net operating income	$	14,150

In July, 22,000 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)		22,000
Revenue ($4.00q)	$	88,000
Expenses:
Raw materials ($2.30q)		50,600
Wages and salaries ($6,400+ $0.20q)		10,800
Utilities ($2,000 + $0.05q)		3,100
Facility rent ($3,000)		3,000
Insurance ($2,400)		2,400
Miscellaneous ($400 + $0.10q)		2,600
Total expense		72,500
Net operating income	$	15,500

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