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

	Fixed Cost per Month			Cost per Repair-Hour
Wages and salaries	$	20,800		$	15.00
Parts and supplies				$	7.40
Equipment depreciation	$	2,700		$	0.40
Truck operating expenses	$	5,780		$	1.90
Rent	$	4,650
Administrative expenses	$	3,900		$	0.40

For example, wages and salaries should be $20,800 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 $50.00 per repair-hour.

Required:

Compute the companys activity variances for May.