Vulcan Flyovers offers scenic overflights of Mount Saint Helens. Data concerning the company$$s operations in July appear below:

Vulcan Flyovers

Operating Data

For the Month Ended July $31$

Actual Results Flexible Budget Planning Budget

Flights $($q$)606058$

Revenue $($$$350\mathrm{.}00$q$)$ $ $16,400$ $ $21,000$ $ $20,300$

Expenses:

Wages and salaries $($$$3,700+$ $$91\mathrm{.}00$q$)9,1189,1608,978$

Fuel $($$$33\mathrm{.}00$q$)2,1441,9801,914$

Airport fees $($$$840+$ $$33\mathrm{.}00$q$)2,6902,8202,754$

Aircraft depreciation $($$$9\mathrm{.}00$q$)540540522$

Office expenses $($$$230+$ $$1\mathrm{.}00$q$)458290288$

Total expenses $14,95014,79014,456$

Net operating income $ $1,450$ $ $6,210$ $ $5,844$

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

Required:

$1.$ Prepare a flexible budget performance report for July.

Note: 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.