Jakes Roof Repair provided the following data concerning its costs:

	Fixed Cost per Month	Cost per Repair-Hour
Wages and salaries	$ 21,400	$ 15.00
Parts and supplies		$ 7.40
Equipment depreciation	$ 2,720	$ 0.50
Truck operating expenses	$ 5,780	$ 1.70
Rent	$ 4,660
Administrative expenses	$ 3,870	$ 0.50

For example, wages and salaries should be $21,400 plus $15.00 per repair-hour. The company expected to work 2,800 repair-hours in May but actually worked 2,700 repair-hours. The company expects its sales to be $48.00 per repair-hour.

Required:

Compute the companys 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.