Flight café is a company that prepares in-flight meals for airlines in its kitchen located next to the local airport. the company’s planning budget for july appears below: flight café planning budget for the month ended july 31 budgeted meals (q) 25,000 revenue ($4.10q) $ 102,500 expenses: raw materials ($2.30q) 57,500 wages and salaries ($6,400 + $0.20q) 11,400 utilities ($2,000 + $0.05q) 3,250 facility rent ($3,300) 3,300 insurance ($2,900) 2,900 miscellaneous ($600 + $0.10q) 3,100 total expense 81,450 net operating income $ 21,050 in july, 26,000 meals were actually served. the company’s flexible budget for this level of activity appears below: flight café flexible budget for the month ended july 31 budgeted meals (q) 26,000 revenue ($4.10q) $ 106,600 expenses: raw materials ($2.30q) 59,800 wages and salaries ($6,400 + $0.20q) 11,600 utilities ($2,000 + $0.05q) 3,300 facility rent ($3,300) 3,300 insurance ($2,900) 2,900 miscellaneous ($600 + $0.10q) 3,200 total expense 84,100 net operating income $ 22,500 required: 1. compute the company’s activity variances 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.)