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 (9) 25,000 $95,000 Revenue ($3.809) Expenses : Raw materials ($1.809) Wages and salaries ($6,000 + $0.209) Utilities ($2,200 + $0.059) Facility rent ($3,500) Insurance ($2,200) Miscellaneous ($500 + $0.109) Total expense Net operating income 45,000 11,000 3,450 3,500 2,200 3,000 68,150 $26,850 In July, 26,000 meals were actually served. The company's flexible budget for this level of activity appears below: Flight Caf Flexible Budget For the Month Ended July 31 Budgeted meals (9) 26,000 $98,800 Revenue ($3.809) Expenses: Raw materials ($1.809) Wages and salaries ($6,000+ $0.209) Utilities ($2,200 + $0.059) Facility rent ($3,500) Insurance ($2,200) Miscellaneous ($500 + $0.109) Total expense Net operating income 46,800 11,200 3,500 3,500 2,200 3,100 70,300 $28,500 Required: 1. Calculate the company's 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