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 $ $279$ $ $30,730$

Technician wages $ $8,200$ $ $8,050$

Mobile lab operating expenses $ $5,000$ $ $31$ $ $8,560$

Office expenses $ $2,300$ $ $4$ $ $2,630$

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

Insurance $ $2,850$ $ $2,850$

Miscellaneous expenses $ $960$ $ $1$ $ $385$

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 $$8,560.$ The company expected to work $120$ jobs in February, but actually worked $130$ 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.$)$