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)		23,000
Revenue ($3.90q)	$	89,700
Expenses:
Raw materials ($2.30q)		52,900
Wages and salaries ($6,500 + $0.20q)		11,100
Utilities ($1,900 + $0.05q)		3,050
Facility rent ($3,800)		3,800
Insurance ($2,200)		2,200
Miscellaneous ($500 + $0.10q)		2,800
Total expense		75,850
Net operating income	$	13,850

In July, 24,000 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)		24,000
Revenue ($3.90q)	$	93,600
Expenses:
Raw materials ($2.30q)		55,200
Wages and salaries ($6,500+ $0.20q)		11,300
Utilities ($1,900 + $0.05q)		3,100
Facility rent ($3,800)		3,800
Insurance ($2,200)		2,200
Miscellaneous ($500 + $0.10q)		2,900
Total expense		78,500
Net operating income	$	15,100

Required:

1. Calculate the companys activity variances for July