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)		29,000
Revenue ($4.50q)	$	130,500
Expenses:
Raw materials ($2.00q)		58,000
Wages and salaries ($6,500 + $0.20q)		12,300
Utilities ($2,000 + $0.05q)		3,450
Facility rent ($3,300)		3,300
Insurance ($2,700)		2,700
Miscellaneous ($400 + $0.10q)		3,300
Total expense		83,050
Net operating income	$	47,450

In July, 30,000 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)		30,000
Revenue ($4.50q)	$	135,000
Expenses:
Raw materials ($2.00q)		60,000
Wages and salaries ($6,500+ $0.20q)		12,500
Utilities ($2,000 + $0.05q)		3,500
Facility rent ($3,300)		3,300
Insurance ($2,700)		2,700
Miscellaneous ($400 + $0.10q)		3,400
Total expense		85,400
Net operating income	$	49,600

Required:

1. Calculate the companys activity variances for July.