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)		21,000
Revenue ($4.30q)	$	90,300
Expenses:
Raw materials ($2.10q)		44,100
Wages and salaries ($6,100 + $0.20q)		10,300
Utilities ($2,100 + $0.05q)		3,150
Facility rent ($3,800)		3,800
Insurance ($2,600)		2,600
Miscellaneous ($300 + $0.10q)		2,400
Total expense		66,350
Net operating income	$	23,950

In July, 22,000 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)		22,000
Revenue ($4.30q)	$	94,600
Expenses:
Raw materials ($2.10q)		46,200
Wages and salaries ($6,100+ $0.20q)		10,500
Utilities ($2,100 + $0.05q)		3,200
Facility rent ($3,800)		3,800
Insurance ($2,600)		2,600
Miscellaneous ($300 + $0.10q)		2,500
Total expense		68,800
Net operating income	$	25,800

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.)