Mt. Hood Air offers scenic overflights of Mt. Hood and the Columbia River gorge. Data concerning the companys operations in August appear below:

Mt. Hood Air Operating Data For the Month Ended August 31
	Planning Budget		Flexible Budget		Actual Results
Flights (q)		50		52		52
Revenue ($355.00q)	$	17,750	$	18,460	$	16,100
Expenses:
Wages and salaries ($3,200 + $87.00q)		7,550		7,724		7,690
Fuel ($31.00q)		1,550		1,612		1,780
Airport fees ($820 + $33.00q)		2,470		2,536		2,536
Aircraft depreciation ($11.00q)		550		572		572
Office expenses ($220 + $1.00q)		270		272		440
Total expense		12,390		12,716		13,018
Net operating income	$	5,360	$	5,744	$	3,082

The company measures its activity in terms of flights. Customers can buy individual tickets for overflights or hire an entire plane for an overflight at a discount.

Required:
1.	Complete the flexible budget performance report abstract for August. (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.)