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)		26,000
Revenue ($3.90q)	$	101,400
Expenses:
Raw materials ($2.00q)		52,000
Wages and salaries ($6,500 + $0.20q)		11,700
Utilities ($1,900 + $0.05q)		3,200
Facility rent ($3,500)		3,500
Insurance ($2,900)		2,900
Miscellaneous ($900 + $0.10q)		3,500
Total expense		76,800
Net operating income	$	24,600

In July, 27,000 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)		27,000
Revenue ($3.90q)	$	105,300
Expenses:
Raw materials ($2.00q)		54,000
Wages and salaries ($6,500+ $0.20q)		11,900
Utilities ($1,900 + $0.05q)		3,250
Facility rent ($3,500)		3,500
Insurance ($2,900)		2,900
Miscellaneous ($900 + $0.10q)		3,600
Total expense		79,150
Net operating income	$	26,150

Required:

1. Calculate the companys activity variances for July.