Jake's Roof Repair provided the following data concerning its costs: Fixed Cost Cost per per Month Repair-Hour Wages and salaries $ 21,100 $ 15.00 Parts and supplies $ 7.60 Equipment depreciation $ 2,730 $ 0.40 Truck operating expenses Rent $ 5,710 $ 1.90 $ 4,610 $ 3,800 $ 0.70 Administrative expenses For example, wages and salaries should be $21,100 plus $15.00 per repair-hour. The company expected to work 2,700 repair-hou May but actually worked 2,600 repair-hours. The company expects its sales to be $52.00 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., ze 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