Jakes roof repair has provided the following data concerning its costs:

Cost per Fixed Cost per Month $ 21,100 Wages and salaries Parts and supplies Equipment depreciation Truck operating expenses Rent Administrative expenses Repair-Hour $ 15.00 $ 7.50 $ 0.50 $ 1.70 $ 2,780 $ 5,760 $ 4,700 $ 3,830 $ 0.40 Required: Compute the company's activity variances for May. (Indicate t unfavorable, and "None" for no effect (i.e., zero variance). In Jake'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 For example, wages and salaries should be $21100 plus $15.00 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 $4700 per repair hour Required