Jake's Roof Repair provided the following data concerning its costs: Cost per Repair-Hour Fixed Cost per Month Wages and salaries $ 23,200 $ 16.30 Parts and supplies $ 8.60 Equipment depreciation $ 1,600 $ 0.40 Truck operating expenses $ 6,400 $ 1.70 $ 3,480 $ 4,500 $ 0.80 Rent Administrative expenses For example, wages and salaries should be $23,200 plus $16.30 per repair-hour. The company expected to work 2,800 repair-hours in May but actually worked 2,900 repair-hours. The company expects its sales to be $44.50 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