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

Fixed Cost per Month Cost per Repair$-$Hour

Wages and salaries $ $20,900$ $ $15\mathrm{.}00$

Parts and supplies $ $7\mathrm{.}30$

Equipment depreciation $ $2,760$ $ $0\mathrm{.}30$

Truck operating expenses $ $5,700$ $ $1\mathrm{.}60$

Rent $ $4,620$

Administrative expenses $ $3,810$ $ $0\mathrm{.}60$

For example, wages and salaries should be $$20,900$ plus $$15\mathrm{.}00$ per repair$-$hour. The company expected to work $2,700$ repair$-$hours in May but actually worked $2,600$ repair$-$hours. The company expects its sales to be $$54\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.