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) 26,000 Revenue ($4.20q) $ 109,200 Expenses: Raw materials ($2.00q) 52,000 Wages and salaries ($6,000 + $0.20q) 11,200 Utilities ($2,100 + $0.05q) 3,400 Facility rent ($3,700) 3,700 Insurance ($2,000) 2,000 Miscellaneous ($900 + $0.10q) 3,500 Total expense 75,800 Net operating income $ 33,400 In July, 27,000 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) 27,000 Revenue ($4.20q) $ 113,400 Expenses: Raw materials ($2.00q) 54,000 Wages and salaries ($6,000+ $0.20q) 11,400 Utilities ($2,100 + $0.05q) 3,450 Facility rent ($3,700) 3,700 Insurance ($2,000) 2,000 Miscellaneous ($900 + $0.10q) 3,600 Total expense 78,150 Net operating income $ 35,250

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.)