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: 27,000 $ 102,600 Flight Caf Planning Budget For the Month Ended July 31 Budgeted meals (9) Revenue ($3.809) Expenses : Raw materials ($1.909) Wages and salaries ($6,300 + $0.209) Utilities ($2,000 + $0.059) Facility rent ($3,600) Insurance ($2,200) Miscellaneous ($ 700 + $0.109) Total expense Net operating income 51,300 11,700 3,350 3,600 2,200 3,400 75,550 $ 27,050 In July, 28,000 meals were actually served. The company's flexible budget for this level of activity appears below: 28,000 $ 106,400 Flight Caf Flexible Budget For the Month Ended July 31 Budgeted meals (9) Revenue ($3.809) Expenses : Raw materials ($1.909) Wages and salaries ($6,300+ $0.20q) Utilities ($2,000 + $0.059) Facility rent ($3,600) Insurance ($2,200) Miscellaneous ($700 + $0.109) Total expense Net operating income 53,200 11,900 3,400 3,600 2,200 3,500 77,800 $ 28,600 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.)