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)		24,000
Revenue ($4.40q)	$	105,600
Expenses:
Raw materials ($1.90q)		45,600
Wages and salaries ($6,200 + $0.20q)		11,000
Utilities ($2,000 + $0.05q)		3,200
Facility rent ($3,800)		3,800
Insurance ($2,600)		2,600
Miscellaneous ($400 + $0.10q)		2,800
Total expense		69,000
Net operating income	$	36,600

In July, 25,000 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)		25,000
Revenue ($4.40q)	$	110,000
Expenses:
Raw materials ($1.90q)		47,500
Wages and salaries ($6,200+ $0.20q)		11,200
Utilities ($2,000 + $0.05q)		3,250
Facility rent ($3,800)		3,800
Insurance ($2,600)		2,600
Miscellaneous ($400 + $0.10q)		2,900
Total expense		71,250
Net operating income	$	38,750

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.)