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 ($4.10q) $ 98,400 Expenses: Raw materials ($1.80q) 43,200 Wages and salaries ($6,100 + $0.20q) 10,900 Utilities ($2,100 + $0.05q) 3,300 Facility rent ($4,000) 4,000 Insurance ($2,600) 2,600 Miscellaneous ($800 + $0.10q) 3,200 Total expense 67,200 Net operating income $ 31,200

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 ($4.10q) $ 102,500 Expenses: Raw materials ($1.80q) 45,000 Wages and salaries ($6,100+ $0.20q) 11,100 Utilities ($2,100 + $0.05q) 3,350 Facility rent ($4,000) 4,000 Insurance ($2,600) 2,600 Miscellaneous ($800 + $0.10q) 3,300 Total expense 69,350 Net operating income $ 33,150 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.)