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 ($345.00q)	$	16,400	$	18,285	$	17,595
Expenses:
Wages and salaries ($3,200 + $86.00q)		7,726		7,758		7,586
Fuel ($33.00q)		1,913		1,749		1,683
Airport fees ($810 + $33.00q)		2,414		2,559		2,493
Aircraft depreciation ($10.00q)		530		530		510
Office expenses ($210 + $1.00q)		431		263		261
Total expense		13,014		12,859		12,533
Net operating income	$	3,386	$	5,426	$	5,062

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.)