Jake’s roof repair has provided the following data concerning its costs: fixed cost per month cost per repair-hour wages and salaries $ 21,400 $ 15.00 parts and supplies $ 7.00 equipment depreciation $ 2,790 $ 0.35 truck operating expenses $ 5,740 $ 1.80 rent $ 4,650 administrative expenses $ 3,900 $ 0.70 for example wages and salaries should be $23,200 plus $16.30 per repair-hour. the company expected to work 2,800 repair-hours in may, but actually worked 2,900 repair-hours. the company expects its sales to be $44.50 per repair-hour.

compute the company's activity variances for may.