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) 23,000 Revenue ($4.00q) $ 92,000 Expenses: Raw materials ($2.20q) 50,600 Wages and salaries ($6,200 + $0.20q) 10,800 Utilities ($1,900 + $0.05q) 3,050 Facility rent ($3,000) 3,000 Insurance ($2,900) 2,900 Miscellaneous ($300 + $0.10q) 2,600 Total expense 72,950 Net operating income $ 19,050 In July, 24,000 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) 24,000 Revenue ($4.00q) $ 96,000 Expenses: Raw materials ($2.20q) 52,800 Wages and salaries ($6,200+ $0.20q) 11,000 Utilities ($1,900 + $0.05q) 3,100 Facility rent ($3,000) 3,000 Insurance ($2,900) 2,900 Miscellaneous ($300 + $0.10q) 2,700 Total expense 75,500 Net operating income $ 20,500 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.)