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

$\backslash$table$[[,\backslash$table$[[$Fixed Cost$],[$per Month$]],\backslash$table$[[$Cost per$],[$Repair$-$Hour$]],,],[$Wages and salaries,$$,21,400,$$$,15\mathrm{.}00],[$Parts and supplies,,,$$,7\mathrm{.}30],[$Equipment depreciation,$$,2,730,$$$,0\mathrm{.}60],[$Truck operating expenses,$$,5,800,$$$,1\mathrm{.}90],[$Rent$,$$$,4,690,,],[$Administrative expenses,$$,3,890,$$$,0\mathrm{.}60]]$

For example, wages and salaries should be $$21,400$ plus $$15\mathrm{.}00$ per repair$-$hour. The company expected to work $3,000$ repair$-$hours in May, but actually worked $2,900$ repair$-$hours. The company expects its sales to be $$45\mathrm{.}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.$)$

$\backslash$table$[[$Jake$\text{'}$s Roof Repair,$],[$Activity Variances,$],[$For the Month Ended May $31,],[$Revenue$,],[$Expenses:$,],[$Wages and salaries,$],[$Parts and supplies,$],[$Equipment depreciation,$],[$Truck operating expenses,$],[$Rent$,],[$Administrative expenses,$],[$Total expense,$],[$Net operating income,$]]$