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)		29,000
Revenue ($4.30q)	$	124,700
Expenses:
Raw materials ($2.10q)		60,900
Wages and salaries ($6,200 + $0.20q)		12,000
Utilities ($1,900 + $0.05q)		3,350
Facility rent ($3,900)		3,900
Insurance ($2,900)		2,900
Miscellaneous ($400 + $0.10q)		3,300
Total expense		86,350
Net operating income	$	38,350

In July, 30,000 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)		30,000
Revenue ($4.30q)	$	129,000
Expenses:
Raw materials ($2.10q)		63,000
Wages and salaries ($6,200+ $0.20q)		12,200
Utilities ($1,900 + $0.05q)		3,400
Facility rent ($3,900)		3,900
Insurance ($2,900)		2,900
Miscellaneous ($400 + $0.10q)		3,400
Total expense		88,800
Net operating income	$	40,200

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.)