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)		54		54		52
Revenue ($345.00q)	$	16,100	$	18,630	$	17,940
Expenses:
Wages and salaries ($3,100 + $89.00q)		7,868		7,906		7,728
Fuel ($32.00q)		1,894		1,728		1,664
Airport fees ($820 + $31.00q)		2,369		2,494		2,432
Aircraft depreciation ($10.00q)		540		540		520
Office expenses ($210 + $1.00q)		432		264		262
Total expense		13,103		12,932		12,606
Net operating income	$	2,997	$	5,698	$	5,334

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.)