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 ($6,200 + $0.20q) 11,600 Utilities ($1,900 + $0.05q) 3,250 Facility rent ($3,500) 3,500 Insurance ($2,800) 2,800 Miscellaneous ($300 + $0.10q) 3,000 Total expense 86,250 Net operating income $ 21,750 In July, 28,000 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) 28,000 Revenue ($4.00q) $ 112,000 Expenses: Raw materials ($2.30q) 64,400 Wages and salaries ($6,200+ $0.20q) 11,800 Utilities ($1,900 + $0.05q) 3,300 Facility rent ($3,500) 3,500 Insurance ($2,800) 2,800 Miscellaneous ($300 + $0.10q) 3,100 Total expense 88,900 Net operating income $ 23,100 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.)