Air Assurance Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations:

	Fixed			Variable
	Component			Component			Actuals for
	per Month			per Job			March
Revenue				$	275		$	24,750
Technician wages	$	8,600						8,450
Mobile lab selling and administrative expenses		4,900			29			7,960
								(5,216	fixed)
Office expenses		2,700			3			2,850
								(2,556	fixed)
Advertising expenses		1,580						1,650
Insurance		2,870						2,870
Miscellaneous expenses		960			2			465
								(269	fixed)

The company uses the number of jobs as its measure of activity. For example, mobile lab selling and administrative expenses should be $4,900 plus $29 per job, and the actual mobile lab operating expenses for March were $7,960. The company expected to work 100 jobs in March, but actually worked 98 jobs.

Required:

Prepare a comprehensive performance report for March. Assume that the static budget for March was based on an activity level of 100 jobs. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).