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)	27,000
Revenue ($4.00q)	$ 108,000
Expenses:
Raw materials ($2.30q)	62,100
Wages and salaries ($6,300 + $0.20q)	11,700
Utilities ($2,000 + $0.05q)	3,350
Facility rent ($3,700)	3,700
Insurance ($2,900)	2,900
Miscellaneous ($600 + $0.10q)	3,300
Total expense	87,050
Net operating income	$ 20,950

In July, 28,000 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)	28,000
Revenue ($4.00q)	$ 112,000
Expenses:
Raw materials ($2.30q)	64,400
Wages and salaries ($6,300+ $0.20q)	11,900
Utilities ($2,000 + $0.05q)	3,400
Facility rent ($3,700)	3,700
Insurance ($2,900)	2,900
Miscellaneous ($600 + $0.10q)	3,400
Total expense	89,700
Net operating income	$ 22,300

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.)