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 ($4.40q)	$ 123,200
Expenses:
Raw materials ($2.00q)	56,000
Wages and salaries ($6,200 + $0.20q)	11,800
Utilities ($1,900 + $0.05q)	3,300
Facility rent ($3,100)	3,100
Insurance ($2,600)	2,600
Miscellaneous ($700 + $0.10q)	3,500
Total expense	80,300
Net operating income	$ 42,900

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 ($4.40q)	$ 127,600
Expenses:
Raw materials ($2.00q)	58,000
Wages and salaries ($6,200+ $0.20q)	12,000
Utilities ($1,900 + $0.05q)	3,350
Facility rent ($3,100)	3,100
Insurance ($2,600)	2,600
Miscellaneous ($700 + $0.10q)	3,600
Total expense	82,650
Net operating income	$ 44,950

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: