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) 21,000 Revenue ($4.40q) $ 92,400 Expenses: Raw materials ($2.10q) 44,100 Wages and salaries ($6,200 + $0.20q) 10,400 Utilities ($2,100 + $0.05q) 3,150 Facility rent ($3,900) 3,900 Insurance ($2,300) 2,300 Miscellaneous ($500 + $0.10q) 2,600 Total expense 66,450 Net operating income $ 25,950 In July, 22,000 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) 22,000 Revenue ($4.40q) $ 96,800 Expenses: Raw materials ($2.10q) 46,200 Wages and salaries ($6,200+ $0.20q) 10,600 Utilities ($2,100 + $0.05q) 3,200 Facility rent ($3,900) 3,900 Insurance ($2,300) 2,300 Miscellaneous ($500 + $0.10q) 2,700 Total expense 68,900 Net operating income $ 27,900 Required: 1. Calculate the companys activity variances for July. Note: 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.