Jake's Roof Repair has provided the following data concerning its costs: Fixed Cost per Month $ 20,700 Wages and salaries Parts and supplies Equipment depreciation Truck operating expenses Rent Administrative expenses Cost per Repair-Hour $ 15.00 $ 7.60 $ 0.45 $ 1.80 $ 2,730 $ 5,790 $ 4,640 $ 3,860 $ 0.50 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 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.) Jake's Roof Repair Activity Variances For the Month Ended May 31 Revenue $ 4,500U Expenses Wages and salaries 1,500F Parts and supplies 760F Equipment depreciation 45 F Truck operating expenses 180F Rent 0 None Administrative expenses 50 F Total expense 2,528 F Net operating income $ 1,972U