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)		53		53		51
Revenue ($360.00q)	$	16,100	$	19,080	$	18,360
Expenses:
Wages and salaries ($3,500 + $88.00q)		8,128		8,164		7,988
Fuel ($31.00q)		1,811		1,643		1,581
Airport fees ($820 + $33.00q)		2,444		2,569		2,503
Aircraft depreciation ($10.00q)		530		530		510
Office expenses ($250 + $1.00q)		471		303		301
Total expense		13,384		13,209		12,883
Net operating income	$	2,716	$	5,871	$	5,477

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.)

Revenue Expenses Wages and salaries Fuel Airport fees Aircraft depreciation Office expenses Total expense Net operating income Vulcan Flyovers Flexible Budget Performance Report For the Month Ended July 31 Revenue and Spending Variances 16,100 Activity Variances F U F U U U U