Flight Cafe prepares in-flight meals for airlines in its kitchen located next to a local airport. The company's planning budget for July appears below: Flight Cafe Planning Budget For the Month Ended July 31 Budgeted meals (q) 27,000 Revenue ($4. 30q) $ 116, 100 Expenses : Raw materials ($1.90q) 51, 300 Wages and salaries ($6,000 + $0.20q) 11, 400 Utilities ($2, 100 + $0.05q) 3,450 Facility rent ($3, 400) 3,400 Insurance ($2,900) 2,900 Miscellaneous ($600 + $0.10q) 3,300 Total expense 75,750 Net operating income $ 40,350 In July, 28,000 meals were actually served. The company's flexible budget for this level of activity appears below: Flight Cafe Flexible Budget For the Month Ended July 31 Budgeted meals (q) 28,000 Revenue ($4.30q) $ 120,400 Expenses : Raw materials ($1.90q) 53, 200 Wages and salaries ($6,000+ $0.20q) 11, 600 Utilities ($2, 160 + $0.05q) 3,500 Facility rent ($3, 400) 3,400 Insurance ($2,900) 2,906 Miscellaneous ($600 + $0. 10q) 3,400 Total expense 78, 000 Net operating income $ 42, 400 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. Flight Cafe Activity Variances For the Month Ended July 31 Revenue Expenses: Raw materials Wages and salaries Utilities Facility rent Insurance Miscellaneou Total expense Net operating income