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:

$\backslash$table$[[$Revenue$,\backslash$table$[[$Fixed Component$],[$per Month$]],\backslash$table$[[$Variable$],[$Component per Job$]],\backslash$table$[[$Actual Total$],[$for February$]]],[,,$$$,276,$$$,38,650],[$Technician wages,$$,8,000,,,$$$,7,850],[$Mobile lab operating expenses,$$,4,900,$$$,34,$$$,9,840],[$Office expenses,$$,2,700,$$$,3,$$$,3,000],[$Advertising expenses,$$,1,600,,,$$$,1,670],[$Insurance$,$$$,2,860,,,$$$,2,860],[$Miscellaneous expenses,$$,930,$$$,2,$$$,535]]$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,900$ plus $$34$ per job, and the actual mobile lab operating expenses for February were $$9,840.$ The company expected to work $150$ jobs in February, but actually worked $156$ 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.$)$