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:

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 $$8,360.$ The company expected to work $120$ jobs in February but actually worked $130$ jobs.

Required:

Prepare a flexible budget performance report for February.

Note: Indicate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($Le$,$ zero variance$).$ Input all amounts as positive values.

$\backslash$table$[[$AirQual Test Corporation$],[$Flexible Budget Perfomance Report$],[$For the Month Ended February $28],[,\backslash$table$[[$Actual$],[$Results$]],\backslash$table$[[$Revenue and$],[$Spending Variances$]],\backslash$table$[[$Flexible$],[$Budget$]],$Activity Variances,$7,\backslash$table$[[$Planning$],[$Budget$]]],[$Jobs$,,130,,,,,],[$Revenue$,,30250,,,,,],[$Expenses:$],[$Technician wages,,$7\mathrm{.}950,,,,,],[$Moble lab operating expenses,,$8360,,,,,],[$Ofice expenses,,$2510,,,,,],[$Advertising expenses,,$1,860,,,,,],[$Insurance$,,2,900,,,,,],[$Misce lanecus expenses,,$485,,,,,],[$Total experses,,$23,865,,,,,],[$Net operating income,$5,6,385,,,,,]]$

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