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)		21,000
Revenue ($4.40q)	$	92,400
Expenses:
Raw materials ($2.20q)		46,200
Wages and salaries ($6,400 + $0.20q)		10,600
Utilities ($2,100 + $0.05q)		3,150
Facility rent ($3,700)		3,700
Insurance ($2,800)		2,800
Miscellaneous ($600 + $0.10q)		2,700
Total expense		69,150
Net operating income	$	23,250

Flight Caf
Flexible Budget
For the Month Ended July 31
Budgeted meals (q)		22,000
Revenue ($4.40q)	$	96,800
Expenses:
Raw materials ($2.20q)		48,400
Wages and salaries ($6,400+ $0.20q)		10,800
Utilities ($2,100 + $0.05q)		3,200
Facility rent ($3,700)		3,700
Insurance ($2,800)		2,800
Miscellaneous ($600 + $0.10q)		2,800
Total expense		71,700
Net operating income	$	25,100

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.)

In July, 22,000 meals were actually served. The companys flexible budget for this level of activity appears below: