Jake's Roof Repair provided the following data concerning its costs: Wages and salaries Cost per Repair-Hour $ 15.00 $ 7.30 Fixed Cost per Month $ 20,900 $ 2,740 $ 0.60 Truck operating expenses Rent $ 5,790 $ 1.70 $ 4,640 $ 3,800 $ 0.50 Parts and supplies Equipment depreciation Administrative expenses For example, wages and salaries should be $20,900 plus $15.00 per repair-hour. The company expected to work 3,000 repair-hours in May but actually worked 2,900 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. 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 expenses Net operating income