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Air Meals is a company that prepares in-flight meals for airlines in its kitchen located next to the local airport. The company?s planning budget for December appears below:

Air Meals Planning Budget For the Month Ended December 31
Budgeted meals (q)		30,000
Revenue ($3.80q)	$	114,000
Expenses:
Raw materials ($1.80q)		54,000
Wages and salaries ($6,400 + $0.20q)		12,400
Utilities ($1,800 + $0.05q)		3,300
Facility rent ($3,800)		3,800
Insurance ($2,800)		2,800
Miscellaneous ($600 + $0.10q)		3,600
Total expense		79,900
Net operating income	$	34,100

In December, 31,000 meals were actually served. The company?s flexible budget for this level of activity is as follows:

Air Meals Flexible Budget For the Month Ended December 31
Budgeted meals (q)		31,000
Revenue ($3.80q)	$	117,800
Expenses:
Raw materials ($1.80q)		55,800
Wages and salaries ($6,400 + $0.20q)		12,600
Utilities ($1,800 + $0.05q)		3,350
Facility rent ($3,800)		3,800
Insurance ($2,800)		2,800
Miscellaneous ($600 + $0.10q)		3,700
Total expense		82,050
Net operating income	$	35,750

Required:
1.	Compute the company?s activity variances for December.(Input all values as positive numbers. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

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