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	$ 2,700	$ 0.55
Truck operating expenses	$ 5,780	$ 1.80
Rent	$ 4,680
Administrative expenses	$ 3,880	$ 0.70

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 $52.00 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.

\begin{tabular}{|l|l|} \multicolumn{1}{c}{ Jake's Roof Repair } \\ \multicolumn{1}{c|}{ For the Month Ended May 31} \\ \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 \end{tabular}