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)		25,000
Revenue ($4.10q)	$	102,500
Expenses:
Raw materials ($1.80q)		45,000
Wages and salaries ($6,000 + $0.20q)		11,000
Utilities ($1,900 + $0.05q)		3,150
Facility rent ($3,700)		3,700
Insurance ($2,100)		2,100
Miscellaneous ($400 + $0.10q)		2,900
Total expense		67,850
Net operating income	$	34,650

In July, 26,000 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)		26,000
Revenue ($4.10q)	$	106,600
Expenses:
Raw materials ($1.80q)		46,800
Wages and salaries ($6,000+ $0.20q)		11,200
Utilities ($1,900 + $0.05q)		3,200
Facility rent ($3,700)		3,700
Insurance ($2,100)		2,100
Miscellaneous ($400 + $0.10q)		3,000
Total expense		70,000
Net operating income	$	36,600

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.)