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) 27,000 Revenue ($4.00q) $ 108,000 Expenses: Raw materials ($2.10q) 56,700 Wages and salaries ($6,500 + $0.20q) 11,900 Utilities ($2,000 + $0.05q) 3,350 Facility rent ($3,800) 3,800 Insurance ($2,600) 2,600 Miscellaneous ($600 + $0.10q) 3,300 Total expense 81,650 Net operating income 26,350

In July, 28,000 meals were actually served. The companys flexible budget for this level of activity appears below:

Budgeted meals (q)	28,000
Revenue ($4.00q)	$ 112,000
Expenses:
Raw materials ($2.10q)	58,800
Wages and salaries ($6,500+ $0.20q)	12,100
Utilities ($2,000 + $0.05q)	3,400
Facility rent ($3,800)	3,800
Insurance ($2,600)	2,600
Miscellaneous ($600 + $0.10q)	3,400
Total expense	84,100
Net operating income	$ 27,900

Calculate the company activity variance for july