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 ($4.50q)	$	121,500
Expenses:
Raw materials ($1.80q)		48,600
Wages and salaries ($6,000 + $0.20q)		11,400
Utilities ($2,200 + $0.05q)		3,550
Facility rent ($3,600)		3,600
Insurance ($3,000)		3,000
Miscellaneous ($600 + $0.10q)		3,300
Total expense		73,450
Net operating income	$	48,050

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 ($4.50q)	$	126,000
Expenses:
Raw materials ($1.80q)		50,400
Wages and salaries ($6,000+ $0.20q)		11,600
Utilities ($2,200 + $0.05q)		3,600
Facility rent ($3,600)		3,600
Insurance ($3,000)		3,000
Miscellaneous ($600 + $0.10q)		3,400
Total expense		75,600
Net operating income	$	50,400

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.)