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) 30,000 Revenue ($4.30q) $ 129,000 Expenses: Raw materials ($2.10q) 63,000 Wages and salaries ($6,300 + $0.20q) 12,300 Utilities ($2,000 + $0.05q) 3,500 Facility rent ($3,800) 3,800 Insurance ($2,600) 2,600 Miscellaneous ($600 + $0.10q) 3,600 Total expense 88,800 Net operating in

Net operating income	$ 40,200

In July, 31,000 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)	31,000
Revenue ($4.30q)	$ 133,300
Expenses:
Raw materials ($2.10q)	65,100
Wages and salaries ($6,300+ $0.20q)	12,500
Utilities ($2,000 + $0.05q)	3,550
Facility rent ($3,800)	3,800
Insurance ($2,600)	2,600
Miscellaneous ($600 + $0.10q)	3,700
Total expense	91,250
Net operating income	$ 42,050

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.)