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)	28,000
Revenue ($3.80q)	$ 106,400
Expenses:
Raw materials ($2.30q)	64,400
Wages and salaries ($6,100 + $0.20q)	11,700
Utilities ($2,100 + $0.05q)	3,500
Facility rent ($3,200)	3,200
Insurance ($2,900)	2,900
Miscellaneous ($400 + $0.10q)	3,200
Total expense	88,900
Net operating income	$ 17,500

In July, 29,000 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)	29,000
Revenue ($3.80q)	$ 110,200
Expenses:
Raw materials ($2.30q)	66,700
Wages and salaries ($6,100+ $0.20q)	11,900
Utilities ($2,100 + $0.05q)	3,550
Facility rent ($3,200)	3,200
Insurance ($2,900)	2,900
Miscellaneous ($400 + $0.10q)	3,300
Total expense	91,550
Net operating income	$ 18,650

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.)