AirQual Teat Corporation provides on$-$alte air quality testing semices. The compony provided the following cost formulas and actual

reaslts for the month of February.

The compony uses the number of jobs as its measure of actevity. For example, moble lab operating expenses should be $$4,700$ plus

$$32$ per job, and the sctual mobile lab operating expenses for Februsry were $$9,020.$ The compony expected to work $140$ jobs in

February but actually worked $144$ jobs.

Required:

Prepore a flexble budget performance report for February.

Note: Indicate the effect of each varlance by selectling $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($I$.$e$.,$ zero

variance$).$ Input all amounts as positlive values.