Jakes Roof Repair has provided the following data concerning its costs:

	Fixed Cost per Month		Cost per Repair-Hour
Wages and salaries	$	21,200	$	15.00
Parts and supplies			$	7.40
Equipment depreciation	$	2,740	$	0.55
Truck operating expenses	$	5,710	$	1.90
Rent	$	4,610
Administrative expenses	$	3,890	$	0.50

For example, wages and salaries should be $21,200 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 $46.00 per repair-hour.

Required:

Compute the companys 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 Flexibl Budget Planning Budget Activity Variances Repair-hours Revenue Wages and salaries Parts and supplies Equipment depreciation Truck operating expenses Rent Administrative expenses Total expense Net operating income