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)		18,000
Revenue ($4.50q)	$	81,000
Expenses:
Raw materials ($2.40q)		43,200
Wages and salaries ($5,200 + $0.30q)		10,600
Utilities ($2,400 + $0.05q)		3,300
Facility rent ($4,300)		4,300
Insurance ($2,300)		2,300
Miscellaneous ($680 + $0.10q)		2,480
Total expense		66,180
Net operating income	$	14,820

In July, 17,800 actually meals were 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)		17,800
Revenue ($4.50q)	$	80,100
Expenses:
Raw materials ($2.40q)		42,720
Wages and salaries ($5,200 + $0.30q)		10,540
Utilities ($2,400 + $0.05q)		3,290
Facility rent ($4,300)		4,300
Insurance ($2,300)		2,300
Miscellaneous ($680 + $0.10q)		2,460
Total expense		65,610
Net operating income	$	14,490

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.)

Flight Caf
Activity Variances
For the Month Ended July 31
Revenue
Expenses:
Raw materials
Wages and salaries
Utilities
Facility rent
Insurance
Miscellaneous
Total expense
Net operating income