Jakes Roof Repair provided the following data concerning its costs:

	Fixed Cost per Month	Cost per Repair-Hour
Wages and salaries	$ 21,300	$ 15.00
Parts and supplies		$ 7.60
Equipment depreciation	$ 2,800	$ 0.40
Truck operating expenses	$ 5,780	$ 1.80
Rent	$ 4,700
Administrative expenses	$ 3,830	$ 0.70

For example, wages and salaries should be $21,300 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 $47.00 per repair-hour.

Required:

Compute the companys activity variances for May.

\begin{tabular}{|l|l} \hline \multicolumn{2}{|c}{ Jake's Roof Repair } \\ \multicolumn{2}{|c}{ For the Month Vnded May } \\ \hline Revenue & \\ \hline Expenses: & \\ \hline Wages and salaries & \\ \hline Parts and supplies & \\ \hline Equipment depreciation & \\ \hline Truck operating expenses & \\ \hline Rent & \\ \hline Administrative expenses & \\ \hline Total expenses & \\ \hline Net operating income & \\ \hline \end{tabular}