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) 24,000 Revenue ($4.20q) $ 100,800 Expenses: Raw materials ($2.00q) 48,000 Wages and salaries ($6,300 + $0.20q) 11,100 Utilities ($1,900 + $0.05q) 3,100 Facility rent ($3,600) 3,600 Insurance ($2,400) 2,400 Miscellaneous ($500 + $0.10q) 2,900 Total expense 71,100 Net operating income $ 29,700 In July, 25,000 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) 25,000 Revenue ($4.20q) $ 105,000 Expenses: Raw materials ($2.00q) 50,000 Wages and salaries ($6,300+ $0.20q) 11,300 Utilities ($1,900 + $0.05q) 3,150 Facility rent ($3,600) 3,600 Insurance ($2,400) 2,400 Miscellaneous ($500 + $0.10q) 3,000 Total expense 73,450 Net operating income $ 31,550 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.)