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)	23,000
Revenue ($4.50q)	$ 103,500
Expenses:
Raw materials ($1.80q)	41,400
Wages and salaries ($6,200 + $0.20q)	10,800
Utilities ($2,000 + $0.05q)	3,150
Facility rent ($3,400)	3,400
Insurance ($2,400)	2,400
Miscellaneous ($600 + $0.10q)	2,900
Total expense	64,050
Net operating income	$ 39,450

In July, 24,000 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)	24,000
Revenue ($4.50q)	$ 108,000
Expenses:
Raw materials ($1.80q)	43,200
Wages and salaries ($6,200+ $0.20q)	11,000
Utilities ($2,000 + $0.05q)	3,200
Facility rent ($3,400)	3,400
Insurance ($2,400)	2,400
Miscellaneous ($600 + $0.10q)	3,000
Total expense	66,200
Net operating income	$ 41,800

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.)