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 $ $278$ $ $36,170$

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

Mobile lab operating expenses $ $4,800$ $ $31$ $ $8,980$

Office expenses $ $2,800$ $ $2$ $ $2,930$

Advertising expenses $ $1,570$ $ $1,640$

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

Miscellaneous expenses $ $960$ $ $2$ $ $545$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,800$ plus $$31$ per job, and the actual mobile lab operating expenses for February were $$8,980.$ The company expected to work $140$ jobs in February, but actually worked $146$ 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.

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,800$ plus $$31$ per job, and the actual mobile lab operating expenses for February were $$8,980.$ The company expected to work $140$ jobs in February, but actually worked $146$ 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.