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Flight Caf prepares in-flight meals for airlines in its kitchen located next to a local airport. The companys planning budget for July appears below:

Flight Caf
Planning Budget
For the Month Ended July 31
Budgeted meals (q)	30,000
Revenue ($3.90q)	$ 117,000
Expenses:
Raw materials ($2.20q)	66,000
Wages and salaries ($6,500 + $0.20q)	12,500
Utilities ($1,800 + $0.05q)	3,300
Facility rent ($3,900)	3,900
Insurance ($2,900)	2,900
Miscellaneous ($400 + $0.10q)	3,400
Total expense	92,000
Net operating income	$ 25,000

In July, 31,000 meals were actually served. The companys flexible budget for this level of activity appears below:

Flight Caf
Flexible Budget
For the Month Ended July 31
Budgeted meals (q)	31,000
Revenue ($3.90q)	$ 120,900
Expenses:
Raw materials ($2.20q)	68,200
Wages and salaries ($6,500+ $0.20q)	12,700
Utilities ($1,800 + $0.05q)	3,350
Facility rent ($3,900)	3,900
Insurance ($2,900)	2,900
Miscellaneous ($400 + $0.10q)	3,500
Total expense	94,550
Net operating income	$ 26,350

Required:

1. Calculate the companys activity variances for July.

Note: 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.

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