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$[[,\backslash$table$[[$Fixed Component$],[$per Month$]],\backslash$table$[[$Variable$],[$Component per$],[$Job$]],\backslash$table$[[$Actual Total$],[$for February$]]],[$Revenue$,,$$$279,$$$36,310],[$Technician wages,$$8,100,,$$$7,950],[$Mobile lab operating expenses,$$4,600,$$$35,$$$9,340],[$office expenses,$$2,800,$$$3,$$$3,070],[$Advertising expenses,$$1,580,,$$$1,650],[$Insurance$,$$$2,890,,$$$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 $$4,600$ plus $$35$ per job, and the actual mobile lab operating expenses for February were $$9,340.$ The company expected to work $140$ jobs in February, but actually worked $144$ 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.$)$