Exercise $9\mathrm{.}7($Algo$)$ Flexible Budgets and Activity Variances $($L$09\mathrm{.}1,$ LO$9\mathrm{.}2]$

Jake's Rool Repair provided the following dats concerning its costs:

For example. woges and saluies should be $$20,600$ plus $$16\mathrm{.}00$ per repair$-$hour The corspany expected to work $2,900$ repeir hours

Moy but ectually worked $2,800$ repoirthours. The compony expects its sales to be $$4600$ per repoir hour

Required:

Compute the company's activity variances for Moy.

Note: Indicese the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfovorable, and "None" for no effect fle, zero

veriance$)$ Inpul all anounts as positive values.