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 $ $276$ $ $38,650$

Technician wages $ $8,400$ $ $8,250$

Mobile lab operating expenses $ $5,000$ $ $31$ $ $9,490$

Office expenses $ $2,500$ $ $3$ $ $2,800$

Advertising expenses $ $1,590$ $ $1,660$

Insurance $ $2,890$ $ $2,890$

Miscellaneous expenses $ $970$ $ $2$ $ $575$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$5,000$ plus $$31$ per job, and the actual mobile lab operating expenses for February were $$9,490.$ The company expected to work $150$ jobs in February but actually worked $160$ 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.