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 ($4.30q)	$ 124,700
Expenses:
Raw materials ($1.90q)	55,100
Wages and salaries ($6,300 + $0.20q)	12,100
Utilities ($1,800 + $0.05q)	3,250
Facility rent ($3,400)	3,400
Insurance ($2,300)	2,300
Miscellaneous ($600 + $0.10q)	3,500
Total expense	79,650
Net operating income	$ 45,050

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 ($4.30q)	$ 129,000
Expenses:
Raw materials ($1.90q)	57,000
Wages and salaries ($6,300+ $0.20q)	12,300
Utilities ($1,800 + $0.05q)	3,300
Facility rent ($3,400)	3,400
Insurance ($2,300)	2,300
Miscellaneous ($600 + $0.10q)	3,600
Total expense	81,900
Net operating income	$ 47,100

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.)

Flight Caf
Activity Variances
For the Month Ended July 31
Revenue
Expenses:
Raw materials
Wages and salaries
Utilities
Facility rent
Insurance
Miscellaneous
Total expense
Net operating income