ABC Corporation uses customers served as its measure of activity. During February, the company budgeted for 35,400 customers actually served 31,600 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the nur of customers served: The company reported the following actual results for February: 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.)