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Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The company's planning budget for May appears below: Puget Sound Divers Planning Budget For the Month Ended May 31 Budgeted diving-hours (9) 250 $107.500 Revenue ($430.089) Expenses: Wages and salaries ($11,700 + $128.00) Supplies ($5.000) Equipment rental ($2,400 + $23.009) Insurance ($4,200) Miscellaneous ($510 + $1.509) Total expense Net operating income 43,700 1,250 8,150 4,200 885 58,185 $ 49,315 During May, the company's actual activity was 240 diving-hours. Required: Prepare a flexible budget for May (Round your answers to the nearest whole number.) Puget Sound Divers Flexible Budget For the Month Ended May 31 Actual diving-hours 240 Revenue $ GA 103 200 Expenses Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense 0 Net operating income $ 103,200 Flight Caf prepares in-flight meals for airlines in its kitchen located next to a local airport. The company's planning budget for July appears below: Flight Caf Planning Budget For the Month Ended July 31 Budgeted meals (9) 21,600 $81,900 Revenue ($3.909) Expenses: Raw materials ($2.109) Wages and salaries ($6,208 + $0.209) Utilities ($1,900 + $0.059) Facility rent ($3,400) Insurance ($2,200) Miscellaneous ($500 + $0.109) Total expense Net operating income 44,100 10,400 2,950 3,400 2,200 2,600 65,650 $16,250 In July 22,000 meals were actually served. The company's flexible budget for this level of activity appears below: Flight Caf Flexible Budget For the Month Ended July 31 Budgeted meals (9) 22,000 585,800 Revenue (53.909) Expenses : Raw materials ($2.189) Wages and salaries ($6,200+ $0.209) Utilities ($1,900 + $0.059) Facility rent ($3,400) Insurance ($2,200) Miscellaneous ($500 + $0.109) Total expense Net operating income 46,200 10,600 3,000 3,400 2,200 2,700 68, 160 $17,700 Required: 1. Calculate the company's activity variances for July (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.) Drew RN Flight Caf Activity Variances For the Month Ended July 31 Revenue Expenses Raw materials Wages and salaries Utilities Facility rent Insurance Miscellaneous Total expense Net operating income