Jakes Roof Repair has provided the following data concerning its costs: Fixed Cost per Month Cost per Repair-Hour Wages and salaries $ 21,000 $ 15.00 Parts and supplies $ 7.20 Equipment depreciation $ 2,730 $ 0.40 Truck operating expenses $ 5,770 $ 1.60 Rent $ 4,610 Administrative expenses $ 3,880 $ 0.50 For example, wages and salaries should be $21,000 plus $15.00 per repair-hour. The company expected to work 2,600 repair-hours in May, but actually worked 2,500 repair-hours. The company expects its sales to be $44.00 per repair-hour.

Jake's Roof Repair has provided the following data concerning its costs: For example, wages and salaries should be $21,000 plus $15.00 per repair-hour. The company expected to work 2,600 repair-hours in May, but actually worked 2,500 repair-hours. The company expects its sales to be $44.00 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.)