Jakes Roof Repair provided the following data concerning its costs:

	Fixed Cost per Month	Cost per Repair-Hour
Wages and salaries	$ 21,300	$ 15.00
Parts and supplies		$ 7.60
Equipment depreciation	$ 2,800	$ 0.40
Truck operating expenses	$ 5,780	$ 1.80
Rent	$ 4,700
Administrative expenses	$ 3,830	$ 0.70

For example, wages and salaries should be $21,300 plus $15.00 per repair-hour. The company expected to work 2,700 repair-hours in May but actually worked 2,600 repair-hours. The company expects its sales to be $47.00 per repair-hour.

Required:

Compute the companys activity variances for May.

Jakes Roof Repair
Activity Variances
For the Month Ended May 31
Revenue
Expenses:
Wages and salaries
Parts and supplies
Equipment depreciation
Truck operating expenses
Rent
Administrative expenses
Total expenses
Net operating income