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)		57		57		55
Revenue ($360.00q)	$	16,500	$	20,520	$	19,800
Expenses:
Wages and salaries ($3,700 + $89.00q)		8,735		8,773		8,595
Fuel ($33.00q)		2,045		1,881		1,815
Airport fees ($830 + $33.00q)		2,561		2,711		2,645
Aircraft depreciation ($10.00q)		570		570		550
Office expenses ($200 + $1.00q)		425		257		255
Total expense		14,336		14,192		13,860
Net operating income	$	2,164	$	6,328	$	5,940

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.

Required:

1. Complete the flexible budget performance report abstract 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.)