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 ($4.30q) $ 116,100 Expenses: Raw materials ($1.90q) 51,300 Wages and salaries ($6,500 + $0.20q) 11,900 Utilities ($1,900 + $0.05q) 3,250 Facility rent ($3,800) 3,800 Insurance ($2,300) 2,300 Miscellaneous ($800 + $0.10q) 3,500 Total expense 76,050 Net operating income $ 40,050 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 ($4.30q) $ 120,400 Expenses: Raw materials ($1.90q) 53,200 Wages and salaries ($6,500+ $0.20q) 12,100 Utilities ($1,900 + $0.05q) 3,300 Facility rent ($3,800) 3,800 Insurance ($2,300) 2,300 Miscellaneous ($800 + $0.10q) 3,600 Total expense 78,300 Net operating income $ 42,100 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.)