ABC Corporation uses customers served as its measure of activity. During February, the company budgeted for $37,000$ customers, but actually served $27,000$ customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $$5\mathrm{.}50$q

Wages and salaries: $$35,200+$ $$1\mathrm{.}70$q

Supplies: $$1\mathrm{.}10$q

Insurance: $$12,400$

Miscellaneous expenses: $$8,400+$ $$0\mathrm{.}50$q

The company reported the following actual results for February:

Revenue $ $159,800$

Wages and salaries $ $70,000$

Supplies $ $16,400$

Insurance $ $12,400$

Miscellaneous expense $ $27,700$

Required:

Prepare the company's flexible budget performance report for February. Label each variance as favorable $($F$)$ or unfavorable $($U$).($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.$)$