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

Fixed Cost per Month

Cost per Repair-Hour

Wages and salaries	$	20,800		$	15.00
Parts and supplies				$	7.40
Equipment depreciation	$	2,770		$	0.45
Truck operating expenses	$	5,710		$	1.70
Rent	$	4,620
Administrative expenses	$	3,800		$	0.70

For example, wages and salaries should be $20,800 plus $15.00 per repair-hour. The company expected to work 2,600 repair-hours in May, but actually worked 2,500 repair-hours. The company expects its sales to be $47.00 per repair-hour.

Required:

Compute the companys 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.)

Please show work, disregard the info in the table it's only to shape the table, please complete the table and show work.

Jakes Roof Repair
Activity Variances
For the Month Ended May 31
	Flexible Budget	Planning Budget	Activity Variances
Repair-hours	0
Revenue		$0
Expenses:
Wages and salaries
Parts and supplies
Equipment depreciation			0	F
Truck operating expenses
Rent				F
Administrative expenses
Total expense
Net operating income			$0