Vulcan Flyovers offers scenic overflights of Mount St. Helens, the volcano in Washington State that explosively erupted in 1982. Data concerning the companys operations in July appear below:

Vulcan Flyovers
Operating Data
For the Month Ended July 31
	Actual Results		Flexible Budget		Planning Budget
Flights (q)		61		61		59
Revenue ($345.00q)	$	16,300	$	21,045	$	20,355
Expenses:
Wages and salaries ($3,800 + $90.00q)		9,250		9,290		9,110
Fuel ($31.00q)		2,059		1,891		1,829
Airport fees ($850 + $31.00q)		2,631		2,741		2,679
Aircraft depreciation ($8.00q)		488		488		472
Office expenses ($200 + $1.00q)		429		261		259
Total expense		14,857		14,671		14,349
Net operating income	$	1,443	$	6,374	$	6,006

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.

Prepare a flexible budget performance report for July that includes revenue and spending variances and activity variances. (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.)