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 Caf Planning Budget For the Month Ended July 31 Budgeted meals (9) 22,000 $83, 600 Book Revenue ($3.889) Expenses: Raw materials ($1.889) Wages and salaries ($6,400 + $0.209) Utilities ($2,100 + $0.059) Facility rent ($3,700) Insurance ($3,000) Miscellaneous ($400 + $0.109) Total expense Net operating income 39,600 10, 800 3, 200 3,700 3,000 2,600 62,900 $20,700 Hint Print erences In July, 23,000 meals were actually served. The company's flexible budget for this level of activity appears below: Flight Caf Flexible Budget For the Month Ended July 31 Budgeted meals (9) 23,000 $87,400 Revenue ($3.809) Expenses: Raw materials ($1.809) Wages and salaries ($6,400+ $0.209) Utilities ($2,100 + $0.05) Facility rent ($3,700) Insurance ($3,000) Miscellaneous ($400 + $0.109) Total expense Net operating income 41,400 11,000 3,250 3,700 3,000 2,700 65,050 $22,350 Required: 1. Calculate the company's activity variances for July (Indicate the effect of each variance by selecting "F" for favorable, unfavorable, and "None" for no effect (.e., zero variance). Input all amounts as positive values.) Flight Caf Activity Variances For the Month Ended July 31 Revenue Expenses Raw materials Wages and salaries Utilities Facility rent Insurance Miscellaneous Total expense Net operating income