Flight Caf prepares in-flight meals for airlines in its kitchen located next to a local airport. The company's planning budget for July appears below:

Flight Caf Planning Budget For the Month Ended July 31 Budgeted meals (q) 29,000 Revenue ($3.90q) $ 113,100 Expenses: Raw materials ($1.90q) 55,100 Wages and salaries ($6,100 + $0.20q) 11,900 Utilities ($1,900 + $0.05q) 3,350 Facility rent ($3,600) 3,600 Insurance ($2,700) 2,700 Miscellaneous ($600 + $0.10q) 3,500 Total expense 80,150 Net operating income $ 32,950

In July, 30,000 meals were actually served. The company's flexible budget for this level of activity appears below:

Flight Caf Flexible Budget For the Month Ended July 31 Budgeted meals (q) 30,000 Revenue ($3.90q) $ 117,000 Expenses: Raw materials ($1.90q) 57,000 Wages and salaries ($6,100+ $0.20q) 12,100 Utilities ($1,900 + $0.05q) 3,400 Facility rent ($3,600) 3,600 Insurance ($2,700) 2,700 Miscellaneous ($600 + $0.10q) 3,600 Total expense 82,400 Net operating income $ 34,600

Required:

1. Calculate the company's 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.)

Flight Cafe

Activity Variances

For the Month Ended July 31

Revenue _______________ ____________

Expenses:

Raw Materials _______________ ____________

Wages and Salaries _______________ ____________

Utilities _______________ ____________

Facility Rent _______________ ____________

Insurance _______________ ____________

Miscellaneous _______________ ____________

Total Expense _______________ ____________

Net Operating Income _______________ ____________