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

	Fixed Cost per Month		Cost per Repair-Hour
Wages and salaries	$	20,500	$	15.00
Parts and supplies			$	7.10
Equipment depreciation	$	2,710	$	0.50
Truck operating expenses	$	5,740	$	1.60
Rent	$	4,700
Administrative expenses	$	3,860	$	0.70

For example, wages and salaries should be $20,500 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 $49.00 per repair-hour.

Required:

Compute the companys activity variances for May.