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 ($2.10q)	54,600
Wages and salaries ($6,400 + $0.20q)	11,600
Utilities ($2,000 + $0.05q)	3,300
Facility rent ($3,400)	3,400
Insurance ($2,800)	2,800
Miscellaneous ($800 + $0.10q)	3,400
Total expense	79,100
Net operating income	$ 30,100

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 ($4.20q)	$ 113,400
Expenses:
Raw materials ($2.10q)	56,700
Wages and salaries ($6,400+ $0.20q)	11,800
Utilities ($2,000 + $0.05q)	3,350
Facility rent ($3,400)	3,400
Insurance ($2,800)	2,800
Miscellaneous ($800 + $0.10q)	3,500
Total expense	81,550
Net operating income	$ 31,850

Required:

1. Calculate the companys activity variances for July