$2$

AirQual Test Corporation provides on$-$site air quality testing services. The company has provided the following cost formulas and actual results for the month of February:

$\backslash$table$[[$Fixed Component,,,$],[$per Month,$\backslash$table$[[$Variable$],[$Component per$],[$Job$]],\backslash$table$[[$Actual Total$],[$for February$]],],[$Revenue$,,$$$280,$$$33,650],[$Technician wages,$$8,200,,$$$8,050],[$Mobile lab operating expenses,$$4,700,$$$34,$$$8,960],[$Office expenses,$$2,600,$$$2,$$$2,710],[$Advertising expenses,$$1,560,,$$$1,630],[$Insurance$,$$$2,870,,$$$2,870],[$Miscellaneous expenses,$$920,$$$2,$$$848]]$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,700$ plus $$34$ per job, and the actual mobile lab operating expenses for February were $$8,960.$ The company expected to work $130$ jobs in February, but actually worked $136$ jobs.

Required:

Prepare a flexible budget performance report showing AirQual Test Corporation's revenue and spending variances and activity variances for February. $($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.$)$