Jake$$s Roof Repair has provided the following data concerning its costs:

Fixed Cost per Month Cost per Repair$-$Hour

Wages and salaries $ $21,400$ $ $16\mathrm{.}00$

Parts and supplies $ $7\mathrm{.}10$

Equipment depreciation $ $2,790$ $ $0\mathrm{.}55$

Truck operating expenses $ $5,760$ $ $1\mathrm{.}80$

Rent $ $4,680$

Administrative expenses $ $3,830$ $ $0\mathrm{.}50$

For example, wages and salaries should be $$21,400$ plus $$16\mathrm{.}00$ per repair$-$hour. The company expected to work $3,000$ repair$-$hours in May, but actually worked $2,900$ repair$-$hours. The company expects its sales to be $$53\mathrm{.}00$ per repair$-$hour.

Required:

Compute the company$$s activity variances for May.

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.