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 ($4.50q)	$	112,500
Expenses:
Raw materials ($2.20q)		55,000
Wages and salaries ($6,100 + $0.20q)		11,100
Utilities ($1,900 + $0.05q)		3,150
Facility rent ($3,900)		3,900
Insurance ($2,500)		2,500
Miscellaneous ($900 + $0.10q)		3,400
Total expense		79,050
Net operating income	$	33,450

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 ($4.50q)	$	117,000
Expenses:
Raw materials ($2.20q)		57,200
Wages and salaries ($6,100+ $0.20q)		11,300
Utilities ($1,900 + $0.05q)		3,200
Facility rent ($3,900)		3,900
Insurance ($2,500)		2,500
Miscellaneous ($900 + $0.10q)		3,500
Total expense		81,600
Net operating income	$	35,400

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.)