3 276 Air Qual Test Corporation provides on-site air quality testing services. The company has provided the following cost formules and actuel results for the month of February Fixed Variable Component Component per actual total por Month Job for February Rovec 5 35,90 Technician wages 53,000 $7.50 Mobile la operating expenses $4,700 534 $9,300 office expenses $ 2,700 $2 $ 2,830 Advertising expenses $1,600 $ 1,670 Insurance 5 2.800 $ 2.560 Miscellaneous expenses $930 $2 $ $15 The company uses the number of jobs as its messure of activity. For example, mobile lsb operating expenses should be 54.700 plus $34 per job, and the actual mobile leb operating expenses for February were $9,300. The company expected to work 140 jobs in February, but actually worked 144 jobs. Required: Prepare a filexible budget performance report showing Air Qual 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 (1.e., zero variance). Input all amounts as positive values.) AlrQual Teet Corporation Flexible Budget Performance Report For the Month Ended February 26 Actual Flexible Results Budget Planning Budget Jobs 144 $ 35,890 Revenue Expenses Technician wages Mobilelab aperating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Total expense Nert operating income 7.850 9.300 2,830 1.670 2.860 515 25.025 5 10,066