Jake's Roof Repair has provided the following data concerning its costs: 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 $52.00 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.) For example, utilities should be $1,700 per month plus $0.15 per machine-hour. The company expects to work 4,500 machine-hours in June. Note that the company's direct labor is a fixed cost. Required: Prepare the company's planning budget for June