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

For example, wages and salaries should be $21,300 plus $15.00 per repair-hour. The company expected to work 2,800 repair-hours in May, but actually worked 2,700 repair-hours. The company expects its sales to be $52.00 per repair-hour.

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.)

Fixed Cost Cost per Repair-Hour $15.00 $ 7.50 $0.55 $ 1.80 per Month Wages and salaries Parts and supplies Equipment depreciation Truck operating expenses $21,300 $2,770 $5,790 $4,600 $3,830 Rent Administrative expenses $ 0.70 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