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) 23,000 Revenue ($3.80q) $ 87,400 Expenses: Raw materials ($2.10q) 48,300 Wages and salaries ($6,200 + $0.20q) 10,800 Utilities ($2,200 + $0.05q) 3,350 Facility rent ($3,000) 3,000 Insurance ($2,800) 2,800 Miscellaneous ($500 + $0.10q) 2,800 Total expense 71,050 Net operating income $ 16,350 In July, 24,000 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) 24,000 Revenue ($3.80q) $ 91,200 Expenses: Raw materials ($2.10q) 50,400 Wages and salaries ($6,200+ $0.20q) 11,000 Utilities ($2,200 + $0.05q) 3,400 Facility rent ($3,000) 3,000 Insurance ($2,800) 2,800 Miscellaneous ($500 + $0.10q) 2,900 Total expense 73,500 Net operating income $ 17,700 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