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 $ $276$ $ $27,610$

Technician wages $ $8,300$ $ $8,150$

Mobile lab operating expenses $ $4,600$ $ $35$ $ $8,290$

Office expenses $ $2,200$ $ $2$ $ $2,270$

Advertising expenses $ $1,570$ $ $1,640$

Insurance $ $2,880$ $ $2,880$

Miscellaneous expenses $ $970$ $ $1$ $ $385$

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 $$8,290.$ The company expected to work $110$ jobs in February but actually worked $118$ 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.