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)	24,000
Revenue ($4.00q)	$ 96,000
Expenses:
Raw materials ($2.00q)	48,000
Wages and salaries ($6,500 + $0.20q)	11,300
Utilities ($2,200 + $0.05q)	3,400
Facility rent ($3,900)	3,900
Insurance ($2,500)	2,500
Miscellaneous ($800 + $0.10q)	3,200
Total expense	72,300
Net operating income	$ 23,700

In July, 25,000 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)	25,000
Revenue ($4.00q)	$ 100,000
Expenses:
Raw materials ($2.00q)	50,000
Wages and salaries ($6,500+ $0.20q)	11,500
Utilities ($2,200 + $0.05q)	3,450
Facility rent ($3,900)	3,900
Insurance ($2,500)	2,500
Miscellaneous ($800 + $0.10q)	3,300
Total expense	74,650
Net operating income	$ 25,350

Flight Caf prepares in-flight meals for airlines in its kitchen located next to a local airport. The company's planning budget for July appears below: In July, 25,000 meals were actually served. The company's flexible budget for this level of activity appears below: Required: 1. Calculate the company's activity variances for July. Note: 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