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

	Fixed Cost per Month	Cost per Repair-Hour
Wages and salaries	$ 20,800	$ 15.00
Parts and supplies		$ 7.10
Equipment depreciation	$ 2,780	$ 0.40
Truck operating expenses	$ 5,730	$ 1.50
Rent	$ 4,620
Administrative expenses	$ 3,820	$ 0.50

For example, wages and salaries should be $20,800 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.

Revenue Expenses: Jake's Roof Repair Activity Variances For the Month Ended May 31 Wages and salaries Parts and supplies Equipment depreciation Truck operating expenses Rent Administrative expenses Total expense Net operating income