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) 26,000 Revenue ($4.40q) $ 114,400 Expenses: Raw materials ($2.30q) 59,800 Wages and salaries ($6,100 + $0.20q) 11,300 Utilities ($2,200 + $0.05q) 3,500 Facility rent ($3,100) 3,100 Insurance ($2,400) 2,400 Miscellaneous ($700 + $0.10q) 3,300 Total expense 83,400 Net operating income $ 31,000 In July, 27,000 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) 27,000 Revenue ($4.40q) $ 118,800 Expenses: Raw materials ($2.30q) 62,100 Wages and salaries ($6,100+ $0.20q) 11,500 Utilities ($2,200 + $0.05q) 3,550 Facility rent ($3,100) 3,100 Insurance ($2,400) 2,400 Miscellaneous ($700 + $0.10q) 3,400 Total expense 86,050 Net operating income $ 32,750 Required: 1. Calculate the companys activity variances for July. Note: 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