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 ($350.00q)	$	16,200	$	18,900	$	18,200
Expenses:
Wages and salaries ($3,700 + $87.00q)		8,364		8,398		8,224
Fuel ($30.00q)		1,790		1,620		1,560
Airport fees ($840 + $34.00q)		2,526		2,676		2,608
Aircraft depreciation ($9.00q)		486		486		468
Office expenses ($230 + $1.00q)		452		284		282
Total expense		13,618		13,464		13,142
Net operating income	$	2,582	$	5,436	$	5,058

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.)