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

Fixed Cost per Month Cost per Repair$-$Hour

Wages and salaries $ $23,200$ $ $16\mathrm{.}30$

Parts and supplies $ $8\mathrm{.}60$

Equipment depreciation $ $1,600$ $ $0\mathrm{.}40$

Truck operating expenses $ $6,400$ $ $1\mathrm{.}70$

Rent $ $3,480$

Administrative expenses $ $4,500$ $ $0\mathrm{.}80$

For example, wages and salaries should be $$23,200$ plus $$16\mathrm{.}30$ per repair$-$hour. The company expected to work $2,800$ repair$-$hours in May but actually worked $2,900$ repair$-$hours. The company expects its sales to be $$44\mathrm{.}50$ per repair$-$hour.

Required:

Compute the company$$s activity variances for May.