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 ($4.30q)	$ 107,500
Expenses:
Raw materials ($2.20q)	55,000
Wages and salaries ($6,400 + $0.20q)	11,400
Utilities ($1,800 + $0.05q)	3,050
Facility rent ($3,500)	3,500
Insurance ($2,400)	2,400
Miscellaneous ($400 + $0.10q)	2,900
Total expense	78,250
Net operating income	$ 29,250

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 ($4.30q)	$ 111,800
Expenses:
Raw materials ($2.20q)	57,200
Wages and salaries ($6,400+ $0.20q)	11,600
Utilities ($1,800 + $0.05q)	3,100
Facility rent ($3,500)	3,500
Insurance ($2,400)	2,400
Miscellaneous ($400 + $0.10q)	3,000
Total expense	80,800
Net operating income	$ 31,000

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.