Harmison Urban Diner is a charity supported by donations that provides free meals to the homeless. The diner's budget for July was based on 3,000 meals, but the diner actually served 3,500 meals. The diner's director has provided the following cost data to use in the budget: groceries, $2.60 per meal; kitchen operations, $4,300 per month plus $1.80 per meal; administrative expenses, $3,100 per month plus $0.80 per meal; and fundraising expenses, $1,200 per month.

Required:

Put together a report showing the activity variances for each of the expenses and for total expenses for July. Label each variance as favorable (F) or unfavorable (U).