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)		25,000
Revenue ($4.20q)	$	105,000
Expenses:
Raw materials ($1.90q)		47,500
Wages and salaries ($6,400 + $0.20q)		11,400
Utilities ($2,000 + $0.05q)		3,250
Facility rent ($3,500)		3,500
Insurance ($2,700)		2,700
Miscellaneous ($400 + $0.10q)		2,900
Total expense		71,250
Net operating income	$	33,750

In July, 26,000 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)		26,000
Revenue ($4.20q)	$	109,200
Expenses:
Raw materials ($1.90q)		49,400
Wages and salaries ($6,400+ $0.20q)		11,600
Utilities ($2,000 + $0.05q)		3,300
Facility rent ($3,500)		3,500
Insurance ($2,700)		2,700
Miscellaneous ($400 + $0.10q)		3,000
Total expense		73,500
Net operating income	$	35,700

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.)

Flight Caf 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