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)	29,000
Revenue ($4.40q)	$ 127,600
Expenses:
Raw materials ($1.90q)	55,100
Wages and salaries ($6,000 + $0.20q)	11,800
Utilities ($1,800 + $0.05q)	3,250
Facility rent ($3,400)	3,400
Insurance ($2,000)	2,000
Miscellaneous ($600 + $0.10q)	3,500
Total expense	79,050
Net operating income	$ 48,550

In July, 30,000 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)	30,000
Revenue ($4.40q)	$ 132,000
Expenses:
Raw materials ($1.90q)	57,000
Wages and salaries ($6,000+ $0.20q)	12,000
Utilities ($1,800 + $0.05q)	3,300
Facility rent ($3,400)	3,400
Insurance ($2,000)	2,000
Miscellaneous ($600 + $0.10q)	3,600
Total expense	81,300
Net operating income	$ 50,700

1. Calculate the companys activity variances for July

1. Calculate the company's activity variances for July. (Indicate the effect of each varia "F" for favorable, " U " for unfavorable, and "None" for no effect (i.e., zero variance). as positive values.)