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 ($4.20q)	$	126,000
Expenses:
Raw materials ($1.90q)		57,000
Wages and salaries ($6,100 + $0.20q)		12,100
Utilities ($1,900 + $0.05q)		3,400
Facility rent ($3,500)		3,500
Insurance ($2,500)		2,500
Miscellaneous ($700 + $0.10q)		3,700
Total expense		82,200
Net operating income	$	43,800

In July, 31,000 actually meals were 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 ($4.20q)	$	130,200
Expenses:
Raw materials ($1.90q)		58,900
Wages and salaries ($6,100+ $0.20q)		12,300
Utilities ($1,900 + $0.05q)		3,450
Facility rent ($3,500)		3,500
Insurance ($2,500)		2,500
Miscellaneous ($700 + $0.10q)		3,800
Total expense		84,450
Net operating income	$	45,750

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.)