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 ($4.10q) $ 102,500 Expenses: Raw materials ($2.00q) 50,000 Wages and salaries ($6,000 + $0.20q) 11,000 Utilities ($2,000 + $0.05q) 3,250 Facility rent ($3,200) 3,200 Insurance ($2,200) 2,200 Miscellaneous ($500 + $0.10q) 3,000 Total expense 72,650 Net operating income $ 29,850 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 ($4.10q) $ 106,600 Expenses: Raw materials ($2.00q) 52,000 Wages and salaries ($6,000+ $0.20q) 11,200 Utilities ($2,000 + $0.05q) 3,300 Facility rent ($3,200) 3,200 Insurance ($2,200) 2,200 Miscellaneous ($500 + $0.10q) 3,100 Total expense 75,000 Net operating income $ 31,600 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.)