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)	30,000
Revenue ($3.90q)	$ 117,000
Expenses:
Raw materials ($2.30q)	69,000
Wages and salaries ($6,000 + $0.20q)	12,000
Utilities ($1,800 + $0.05q)	3,300
Facility rent ($3,500)	3,500
Insurance ($2,200)	2,200
Miscellaneous ($500 + $0.10q)	3,500
Total expense	93,500
Net operating income	$ 23,500

In July, 31,000 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)	31,000
Revenue ($3.90q)	$ 120,900
Expenses:
Raw materials ($2.30q)	71,300
Wages and salaries ($6,000+ $0.20q)	12,200
Utilities ($1,800 + $0.05q)	3,350
Facility rent ($3,500)	3,500
Insurance ($2,200)	2,200
Miscellaneous ($500 + $0.10q)	3,600
Total expense	96,150
Net operating income	$ 24,750

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.)