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)		20,000
Revenue ($3.90q)	$	78,000
Expenses:
Raw materials ($1.90q)		38,000
Wages and salaries ($6,200 + $0.20q)		10,200
Utilities ($2,000 + $0.05q)		3,000
Facility rent ($3,100)		3,100
Insurance ($2,500)		2,500
Miscellaneous ($800 + $0.10q)		2,800
Total expense		59,600
Net operating income	$	18,400

In July, 21,000 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)		21,000
Revenue ($3.90q)	$	81,900
Expenses:
Raw materials ($1.90q)		39,900
Wages and salaries ($6,200+ $0.20q)		10,400
Utilities ($2,000 + $0.05q)		3,050
Facility rent ($3,100)		3,100
Insurance ($2,500)		2,500
Miscellaneous ($800 + $0.10q)		2,900
Total expense		61,850
Net operating income	$	20,050

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.)