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:

Fixed Component per Month Variable Component per Job Actual Total for February

Revenue $ $360$ $ $18,950$

Technician wages $ $6,400$ $ $6,450$

Mobile lab operating expenses $ $2,900$ $ $35$ $ $4,530$

Office expenses $ $2,600$ $ $2$ $ $3,050$

Advertising expenses $ $970$ $ $995$

Insurance $ $1,680$ $ $1,680$

Miscellaneous expenses $ $500$ $ $3$ $ $465$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$2,900$ plus $$35$ per job, and the actual mobile lab operating expenses for February were $$4,530.$ The company expected to work $50$ jobs in February, but actually worked $52$ jobs.

Required:

Prepare a flexible budget performance report showing AirQual Test Corporation$$s revenue and spending variances and activity variances 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.