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) 24,000 Revenue ($4.40q) $ 105,600 Expenses: Raw materials ($2.00q) 48,000 Wages and salaries ($6,300 + $0.20q) 11,100 Utilities ($1,800 + $0.05q) 3,000 Facility rent ($3,100) 3,100 Insurance ($2,100) 2,100 Miscellaneous ($800 + $0.10q) 3,200 Total expense 70,500 Net operating income $ 35,100 In July, 25,000 actually meals were 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) 25,000 Revenue ($4.40q) $ 110,000 Expenses: Raw materials ($2.00q) 50,000 Wages and salaries ($6,300+ $0.20q) 11,300 Utilities ($1,800 + $0.05q) 3,050 Facility rent ($3,100) 3,100 Insurance ($2,100) 2,100 Miscellaneous ($800 + $0.10q) 3,300 Total expense 72,850 Net operating income $ 37,150 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.)