Jake's Roof Repair provided the following data concerning its costs: For example, wages and salaries should be $20,700 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 company's activity variances for May. Note: 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. \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{ Jake's Roof Repair } \\ \hline \multicolumn{2}{|c|}{ Activity Variances } \\ \hline \multicolumn{2}{|c|}{ For the Month Ended May 31} \\ \hline \multicolumn{2}{|l|}{ Revenue } \\ \hline \multicolumn{2}{|l|}{ Expenses: } \\ \hline \multicolumn{2}{|l|}{ Wages and salaries } \\ \hline \multicolumn{2}{|l|}{ Parts and supplies } \\ \hline \multicolumn{2}{|c|}{ Equipment depreciation } \\ \hline \multicolumn{2}{|c|}{ Truck operating expenses } \\ \hline \multicolumn{2}{|l|}{ Rent } \\ \hline \multicolumn{2}{|c|}{ Administrative expenses } \\ \hline \multicolumn{2}{|l|}{ Total expenses } \\ \hline Net operating income & \\ \hline \end{tabular}