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 ($4.00q)	$	104,000
Expenses:
Raw materials ($2.30q)		59,800
Wages and salaries ($6,400 + $0.20q)		11,600
Utilities ($2,000 + $0.05q)		3,300
Facility rent ($3,600)		3,600
Insurance ($2,200)		2,200
Miscellaneous ($900 + $0.10q)		3,500
Total expense		84,000
Net operating income	$	20,000

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 ($4.00q)	$	108,000
Expenses:
Raw materials ($2.30q)		62,100
Wages and salaries ($6,400+ $0.20q)		11,800
Utilities ($2,000 + $0.05q)		3,350
Facility rent ($3,600)		3,600
Insurance ($2,200)		2,200
Miscellaneous ($900 + $0.10q)		3,600
Total expense		86,650
Net operating income	$	21,350

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.)