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

	Fixed Cost per Month		Cost per Repair-Hour
Wages and salaries	$	21,000	$	15.00
Parts and supplies			$	7.10
Equipment depreciation	$	2,740	$	0.45
Truck operating expenses	$	5,700	$	1.80
Rent	$	4,660
Administrative expenses	$	3,820	$	0.50

For example, wages and salaries should be $21,000 plus $15.00 per repair hour. The company expected to work 2,700 repair-hours in May, but actually worked 2,600 repair-hours. The company expects its sales to be $48.00 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.)

Jakes Roof Repair
Activity Variances
For the Month Ended May 31
	Flexible Budget	Planning Budget	Activity Variances
Repair-hours
Revenue
Expenses:
Wages and salaries
Parts and supplies
Equipment depreciation
Truck operating expenses
Rent
Administrative expenses
Total expense
Net operating income