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)		20,000
Revenue ($3.90q)	$	78,000
Expenses:
Raw materials ($2.00q)		40,000
Wages and salaries ($6,400 + $0.20q)		10,400
Utilities ($2,200 + $0.05q)		3,200
Facility rent ($3,700)		3,700
Insurance ($2,500)		2,500
Miscellaneous ($500 + $0.10q)		2,500
Total expense		62,300
Net operating income	$	15,700

In July, 21,000 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)		21,000
Revenue ($3.90q)	$	81,900
Expenses:
Raw materials ($2.00q)		42,000
Wages and salaries ($6,400+ $0.20q)		10,600
Utilities ($2,200 + $0.05q)		3,250
Facility rent ($3,700)		3,700
Insurance ($2,500)		2,500
Miscellaneous ($500 + $0.10q)		2,600
Total expense		64,650
Net operating income	$	17,250
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.)