Harolds Roof Repair has provided the following data concerning its costs:

Fixed Cost per Month

Cost per Repair-Hour

Wages and salaries	$	20,700		$	15.00
Parts and supplies				$	7.00
Equipment depreciation	$	2,800		$	.30
Truck operating expenses	$	5,750		$	1.50
Rent	$	4,650
Administrative expenses	$	3,840		$	.40

For example, wages and salaries should be $20,700 plus $15.00 per repair-hour. The company expected to work 2,600 repair-hours in June, but actually worked 2,500 repair-hours. The company expects its sales to be $45.00 per repair-hour.

Required:

Compute the companys activity variances for June. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)

Harold's Roof Repair Activity Variances For the Month Ended June 30
Revenue	$	U
Expenses:
Wages and salaries		F
Parts and supplies		F
Equipment depreciation		F
Truck operating expenses		F
Rent
Administrative expenses		F
Total expense		F
Net operating income	$	U