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)		29,000
Revenue ($4.50q)	$	130,500
Expenses:
Raw materials ($2.30q)		66,700
Wages and salaries ($6,500 + $0.20q)		12,300
Utilities ($1,900 + $0.05q)		3,350
Facility rent ($3,600)		3,600
Insurance ($2,800)		2,800
Miscellaneous ($600 + $0.10q)		3,500
Total expense		92,250
Net operating income	$	38,250

In July, 30,000 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)		30,000
Revenue ($4.50q)	$	135,000
Expenses:
Raw materials ($2.30q)		69,000
Wages and salaries ($6,500+ $0.20q)		12,500
Utilities ($1,900 + $0.05q)		3,400
Facility rent ($3,600)		3,600
Insurance ($2,800)		2,800
Miscellaneous ($600 + $0.10q)		3,600
Total expense		94,900
Net operating income	$	40,100

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		F
Expenses:
Raw materials		U
Wages and salaries		U
Utilities		U
Facility rent		None
Insurance		None
Miscellaneous		U
Total expense		U
Net operating income		F