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 $$4,600$ plus

$$33$ per job, and the actual mobile lab operating expenses for February were $$8,400.$ The company expected to work $120$ jobs in

February but actually worked $122$ 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.