Jake's Roof Repair has provided the following data concerning its costs: Fixed Cost Cost per per Month Repair-Hour Nages and salaries Parts and supplies Equipment depreciation Truck operating expenses $ 20,700 $15.00 $ 7.60 $ 0.55 $ 1.50 $ 2,720 5,750 $ 4,680 $ 3,840 $ 0.80 For example, wages and salaries should be $20,700 plus $15.00 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 $45.00 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.) For the Month Ended May 31 Wages and salaries Parts and supplies Equipment depreciation Rent Total expense Net operating income