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 ($3.90q)	$	101,400
Expenses:
Raw materials ($1.80q)		46,800
Wages and salaries ($6,100 + $0.20q)		11,300
Utilities ($2,100 + $0.05q)		3,400
Facility rent ($3,500)		3,500
Insurance ($2,500)		2,500
Miscellaneous ($800 + $0.10q)		3,400
Total expense		70,900
Net operating income	$	30,500

In July, 27,000 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)		27,000
Revenue ($3.90q)	$	105,300
Expenses:
Raw materials ($1.80q)		48,600
Wages and salaries ($6,100+ $0.20q)		11,500
Utilities ($2,100 + $0.05q)		3,450
Facility rent ($3,500)		3,500
Insurance ($2,500)		2,500
Miscellaneous ($800 + $0.10q)		3,500
Total expense		73,050
Net operating income	$	32,250

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.)

Revenue ?

Expenses:

Wages and salaries?

Supplies?

Equipment Rental?

Insuance? Misc?

Total expense?

Net operating income?