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AirQual Test Corporation provides on - site air quality testing services. The company provided the following cost formulas and actual results for the month of

AirQual Test Corporation provides on-site air quality testing services. The company 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 $ 275 $ 35,750
Technician wages $ 8,100 $ 7,950
Mobile lab operating expenses $ 4,800 $ 30 $ 8,840
Office expenses $ 2,400 $ 2 $ 2,530
Advertising expenses $ 1,560 $ 1,630
Insurance $ 2,890 $ 2,890
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 $30 per job, and the actual mobile lab operating expenses for February were $8,840. The company expected to work 140 jobs in February but actually worked 146 jobs.
Required:
Prepare a flexible budget performance report 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.
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