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

	Fixed Cost per Month	Cost per Repair-Hour
Wages and Salaries	$21,000	$15.00
Parts and supplies		$7.40
Equipment depreciation	$2,740	$0.30
Truck operating expenses	$5,730	$1.50
Rent	$4,680
Administrative expenses	$3,850	$0.80

For example, wages and salaries should be $21,000 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 $47.00 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

		"F", "None", or "U"
Revenue	?	?
Expenses:	?	?
Wages and Salaries	?	?
Parts and Supplies	?	?
Equipment Depreciation	?	?
Truck Operating Expenses	?	?
Rent	?	?
Administrative Expenses	?	?
Total Expense	?	?
Net Operating Income	?	?