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)		20,000
Revenue ($4.30q)	$	86,000
Expenses:
Raw materials ($1.90q)		38,000
Wages and salaries ($6,000 + $0.20q)		10,000
Utilities ($2,100 + $0.05q)		3,100
Facility rent ($3,600)		3,600
Insurance ($2,900)		2,900
Miscellaneous ($500 + $0.10q)		2,500
Total expense		60,100
Net operating income	$	25,900

In July, 21,000 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)		21,000
Revenue ($4.30q)	$	90,300
Expenses:
Raw materials ($1.90q)		39,900
Wages and salaries ($6,000+ $0.20q)		10,200
Utilities ($2,100 + $0.05q)		3,150
Facility rent ($3,600)		3,600
Insurance ($2,900)		2,900
Miscellaneous ($500 + $0.10q)		2,600
Total expense		62,350
Net operating income	$	27,950

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.)