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

	Fixed Cost per Month			Cost per Repair-Hour
Wages and salaries	$	20,700		$	15.00
Parts and supplies				$	7.20
Equipment depreciation	$	2,700		$	0.50
Truck operating expenses	$	5,770		$	1.80
Rent	$	4,650
Administrative expenses	$	3,870		$	0.60

For example, wages and salaries should be $20,700 plus $15.00 per repair-hour. The company expected to work 2,900 repair-hours in May, but actually worked 2,800 repair-hours. The company expects its sales to be $45.00 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.)

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