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 $ 7.30 Equipment depreciation $ 2,790 $ 0.35 Truck operating expenses $ 5,720 $ 1.50 Rent $ 4,630 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 2,700 repair-hours in May, but actually worked 2,600 repair-hours. The company expects its sales to be $50.00 per repair-hour. Required: Compute the companys activity variances for May.