AirQual Test Corporation provides on$-$site air quality testing services. The company has provided the following cost formulas

and actual results for the month of February:

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,600$

plus $$31$ per job, and the actual mobile lab operating expenses for February were $$8,470.$ The company expected to work $130$

jobs in February, but actually worked $136$ jobs.

Required:

Prepare a flexible budget performance report showing AirQual Test Corporation's revenue and spending variances and activity

variances for February.

Note: 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.