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:

Fixed Component per Month Variable Component per Job Actual Total for February

Revenue $ $276$ $ $35,890$

Technician wages $ $8,300$ $ $8,150$

Mobile lab operating expenses $ $4,900$ $ $31$ $ $9,080$

Office expenses $ $2,500$ $ $4$ $ $2,910$

Advertising expenses $ $1,610$ $ $1,680$

Insurance $ $2,870$ $ $2,870$

Miscellaneous expenses $ $950$ $ $2$ $ $535$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,900$ plus $$31$ per job, and the actual mobile lab operating expenses for February were $$9,080.$ The company expected to work $140$ jobs in February, but actually worked $144$ jobs.

Required:

Prepare a flexible budget performance report showing AirQual Test Corporation$$s revenue and spending variances and activity variances for February. $($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.$)$