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 ($4.20q)	$ 84,000
Expenses:
Raw materials ($2.20q)	44,000
Wages and salaries ($6,400 + $0.20q)	10,400
Utilities ($2,000 + $0.05q)	3,000
Facility rent ($3,200)	3,200
Insurance ($2,600)	2,600
Miscellaneous ($300 + $0.10q)	2,300
Total expense	65,500
Net operating income	$ 18,500

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 ($4.20q)	$ 88,200
Expenses:
Raw materials ($2.20q)	46,200
Wages and salaries ($6,400+ $0.20q)	10,600
Utilities ($2,000 + $0.05q)	3,050
Facility rent ($3,200)	3,200
Insurance ($2,600)	2,600
Miscellaneous ($300 + $0.10q)	2,400
Total expense	68,050
Net operating income	$ 20,150

Required:

1. Calculate the companys activity variances for July.