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)	26,000
Revenue ($4.10q)	$ 106,600
Expenses:
Raw materials ($2.10q)	54,600
Wages and salaries ($6,400 + $0.20q)	11,600
Utilities ($2,000 + $0.05q)	3,300
Facility rent ($3,500)	3,500
Insurance ($2,700)	2,700
Miscellaneous ($500 + $0.10q)	3,100
Total expense	78,800
Net operating income	$ 27,800

In July, 27,000 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)	27,000
Revenue ($4.10q)	$ 110,700
Expenses:
Raw materials ($2.10q)	56,700
Wages and salaries ($6,400+ $0.20q)	11,800
Utilities ($2,000 + $0.05q)	3,350
Facility rent ($3,500)	3,500
Insurance ($2,700)	2,700
Miscellaneous ($500 + $0.10q)	3,200
Total expense	81,250
Net operating income	$ 29,450

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.

Flight Caf Activity Variances For the Month Ended July 31 \begin{tabular}{|l|l|l|} \hline Revenue & & \\ \hline Expenses: & & \\ \hline Raw materials & & \\ \hline Wages and salaries & & \\ \hline Utilities & & \\ \hline Facility rent & \\ \hline Insurance & \\ \hline Miscellaneous & \\ \hline Total expense & \\ \hline Net operating income & \\ \hline \hline \end{tabular}