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) 27,000 Revenue ($4.00q) $ 108,000 Expenses: Raw materials ($1.90q) 51,300 Wages and salaries ($6,300 + $0.20q) 11,700 Utilities ($2,000 + $0.05q) 3,350 Facility rent ($3,400) 3,400 Insurance ($2,300) 2,300 Miscellaneous ($300 + $0.10q) 3,000 Total expense 75,050 Net operating income $ 32,950 In July, 28,000 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) 28,000 Revenue ($4.00q) $ 112,000 Expenses: Raw materials ($1.90q) 53,200 Wages and salaries ($6,300+ $0.20q) 11,900 Utilities ($2,000 + $0.05q) 3,400 Facility rent ($3,400) 3,400 Insurance ($2,300) 2,300 Miscellaneous ($300 + $0.10q) 3,100 Total expense 77,300 Net operating income $ 34,700 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.)