Jakes Roof Repair has provided the following data concerning its costs: Fixed Cost per Month Cost per Repair-Hour Wages and salaries $ 20,900 $ 15.00 Parts and supplies $ 7.50 Equipment depreciation $ 2,730 $ 0.35 Truck operating expenses $ 5,790 $ 1.80 Rent $ 4,680 Administrative expenses $ 3,870 $ 0.50 For example, wages and salaries should be $20,900 plus $15.00 per repair-hour. The company expected to work 2,500 repair-hours in May, but actually worked 2,400 repair-hours. The company expects its sales to be $47.00 per repair-hour.

(compute the companys activity variances for may(indicate the effect of each variance by selecting F for favorite U for unfav and NONE for no effect (zero Variante ). input all amounts as positive values.