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$)575755$

Revenue $($$$360\mathrm{.}00$q$)$ $ $16,100$ $ $20,520$ $ $19,800$

Expenses:

Wages and salaries $($$$3,800+$ $$90\mathrm{.}00$q$)8,8908,9308,750$

Fuel $($$$34\mathrm{.}00$q$)2,1001,9381,870$

Airport fees $($$$880+$ $$31\mathrm{.}00$q$)2,5472,6472,585$

Aircraft depreciation $($$$11\mathrm{.}00$q$)627627605$

Office expenses $($$$230+$ $$1\mathrm{.}00$q$)455287285$

Total expenses $14,61914,42914,095$

Net operating income $ $1,481$ $ $6,091$ $ $5,705$

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.