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)		22,000
Revenue ($4.30q)	$	94,600
Expenses:
Raw materials ($2.20q)		48,400
Wages and salaries ($6,400 + $0.20q)		10,800
Utilities ($2,100 + $0.05q)		3,200
Facility rent ($3,500)		3,500
Insurance ($2,600)		2,600
Miscellaneous ($300 + $0.10q)		2,500
Total expense		71,000
Net operating income	$	23,600

In July, 23,000 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)		23,000
Revenue ($4.30q)	$	98,900
Expenses:
Raw materials ($2.20q)		50,600
Wages and salaries ($6,400+ $0.20q)		11,000
Utilities ($2,100 + $0.05q)		3,250
Facility rent ($3,500)		3,500
Insurance ($2,600)		2,600
Miscellaneous ($300 + $0.10q)		2,600
Total expense		73,550
Net operating income	$	25,350

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