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)	26,000
Revenue ($4.50q)	$ 117,000
Expenses:
Raw materials ($2.00q)	52,000
Wages and salaries ($6,500 + $0.20q)	11,700
Utilities ($2,200 + $0.05q)	3,500
Facility rent ($3,600)	3,600
Insurance ($2,400)	2,400
Miscellaneous ($500 + $0.10q)	3,100
Total expense	76,300
Net operating income	$ 40,700

In July, 27,000 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)	27,000
Revenue ($4.50q)	$ 121,500
Expenses:
Raw materials ($2.00q)	54,000
Wages and salaries ($6,500+ $0.20q)	11,900
Utilities ($2,200 + $0.05q)	3,550
Facility rent ($3,600)	3,600
Insurance ($2,400)	2,400
Miscellaneous ($500 + $0.10q)	3,200
Total expense	78,650
Net operating income	$ 42,850

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.)