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)		27,000
Revenue ($4.10q)	$	110,700
Expenses:
Raw materials ($2.10q)		56,700
Wages and salaries ($6,300 + $0.20q)		11,700
Utilities ($1,900 + $0.05q)		3,250
Facility rent ($3,700)		3,700
Insurance ($2,100)		2,100
Miscellaneous ($900 + $0.10q)		3,600
Total expense		81,050
Net operating income	$	29,650

In July, 28,000 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)		28,000
Revenue ($4.10q)	$	114,800
Expenses:
Raw materials ($2.10q)		58,800
Wages and salaries ($6,300+ $0.20q)		11,900
Utilities ($1,900 + $0.05q)		3,300
Facility rent ($3,700)		3,700
Insurance ($2,100)		2,100
Miscellaneous ($900 + $0.10q)		3,700
Total expense		83,500
Net operating income	$	31,300

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