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)		28,000
Revenue ($4.10q)	$	114,800
Expenses:
Raw materials ($2.20q)		61,600
Wages and salaries ($6,300 + $0.20q)		11,900
Utilities ($1,900 + $0.05q)		3,300
Facility rent ($3,100)		3,100
Insurance ($2,600)		2,600
Miscellaneous ($600 + $0.10q)		3,400
Total expense		85,900
Net operating income	$	28,900

In July, 29,000 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)		29,000
Revenue ($4.10q)	$	118,900
Expenses:
Raw materials ($2.20q)		63,800
Wages and salaries ($6,300+ $0.20q)		12,100
Utilities ($1,900 + $0.05q)		3,350
Facility rent ($3,100)		3,100
Insurance ($2,600)		2,600
Miscellaneous ($600 + $0.10q)		3,500
Total expense		88,450
Net operating income	$	30,450

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.)