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)		20,000
Revenue ($4.30q)	$	86,000
Expenses:
Raw materials ($1.90q)		38,000
Wages and salaries ($6,500 + $0.20q)		10,500
Utilities ($1,900 + $0.05q)		2,900
Facility rent ($3,700)		3,700
Insurance ($2,800)		2,800
Miscellaneous ($300 + $0.10q)		2,300
Total expense		60,200
Net operating income	$	25,800

In July, 21,000 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)		21,000
Revenue ($4.30q)	$	90,300
Expenses:
Raw materials ($1.90q)		39,900
Wages and salaries ($6,500+ $0.20q)		10,700
Utilities ($1,900 + $0.05q)		2,950
Facility rent ($3,700)		3,700
Insurance ($2,800)		2,800
Miscellaneous ($300 + $0.10q)		2,400
Total expense		62,450
Net operating income	$	27,850

Required:

1. Calculate the companys activity variances for July.