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 $ $279$ $ $33,520$

Technician wages $ $8,000$ $ $7,850$

Mobile lab operating expenses $ $4,600$ $ $34$ $ $8,860$

Office expenses $ $2,300$ $ $3$ $ $2,540$

Advertising expenses $ $1,590$ $ $1,660$

Insurance $ $2,890$ $ $2,890$

Miscellaneous expenses $ $920$ $ $2$ $ $485$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,600$ plus $$34$ per job, and the actual mobile lab operating expenses for February were $$8,860.$ 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. $($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.$)$