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)		59		59		57
Revenue ($340.00q)	$	16,200	$	20,060	$	19,380
Expenses:
Wages and salaries ($3,100 + $92.00q)		8,484		8,528		8,344
Fuel ($32.00q)		2,054		1,888		1,824
Airport fees ($890 + $34.00q)		2,791		2,896		2,828
Aircraft depreciation ($10.00q)		590		590		570
Office expenses ($240 + $1.00q)		467		299		297
Total expense		14,386		14,201		13,863
Net operating income	$	1,814	$	5,859	$	5,517

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.)