ABC Corporation uses customers served as its measure of activity. During February, the company budgeted for $36,000$ customers, but actually served $28,000$ customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $$4\mathrm{.}50$q

Wages and salaries: $$34,200+$ $$1\mathrm{.}40$q

Supplies: $$0\mathrm{.}80$q

Insurance: $$11,400$

Miscellaneous expenses: $$7,400+$ $$0\mathrm{.}40$q

The company reported the following actual results for February:

Revenue $ $139,800$

Wages and salaries $ $69,000$

Supplies $ $15,400$

Insurance $ $11,400$

Miscellaneous expense $ $22,700$

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.$)$