Jake's Roof Repair has provided the following data concening its costs: Fixed Cost per Month $21,500 Cost per Repair-Hour Wages and salaries Parts and supplies Equipment depreciation Truck operating expenses Rent Administrative expenses $16.00 7.10 S 0.45 1.70 $ 2,770 5,730 4,610 $ 3,880 0.80 For example, wages and salaries should be $21,500 plus $16.00 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 $52.00 per repair-hour Required: Compute the company's activity variances for May. (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.) Jake's Roof Repair Activity Variances For the Month Ended May 31 Flexible Planning Activity Variances Repair-hours Expenses: Wages and salaries Parts and supplies t depreciation Truck operaing Rent Total expense Net operating income