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)		29,000
Revenue ($4.30q)	$	124,700
Expenses:
Raw materials ($2.10q)		60,900
Wages and salaries ($6,200 + $0.20q)		12,000
Utilities ($2,200 + $0.05q)		3,650
Facility rent ($3,600)		3,600
Insurance ($2,900)		2,900
Miscellaneous ($300 + $0.10q)		3,200
Total expense		86,250
Net operating income	$	38,450

In July, 30,000 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)		30,000
Revenue ($4.30q)	$	129,000
Expenses:
Raw materials ($2.10q)		63,000
Wages and salaries ($6,200+ $0.20q)		12,200
Utilities ($2,200 + $0.05q)		3,700
Facility rent ($3,600)		3,600
Insurance ($2,900)		2,900
Miscellaneous ($300 + $0.10q)		3,300
Total expense		88,700
Net operating income	$	40,300

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.)

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