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)		25,000
Revenue ($3.90q)	$	97,500
Expenses:
Raw materials ($2.00q)		50,000
Wages and salaries ($6,000 + $0.20q)		11,000
Utilities ($2,000 + $0.05q)		3,250
Facility rent ($3,400)		3,400
Insurance ($2,700)		2,700
Miscellaneous ($500 + $0.10q)		3,000
Total expense		73,350
Net operating income	$	24,150

In July, 26,000 actually meals were 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)		26,000
Revenue ($3.90q)	$	101,400
Expenses:
Raw materials ($2.00q)		52,000
Wages and salaries ($6,000+ $0.20q)		11,200
Utilities ($2,000 + $0.05q)		3,300
Facility rent ($3,400)		3,400
Insurance ($2,700)		2,700
Miscellaneous ($500 + $0.10q)		3,100
Total expense		75,700
Net operating income	$	25,700

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.)