AirQual Test Corporation provides on$-$site alr 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 $$4,700$ plus

$$34$ per Job, and the actual moblle lab operating expenses for February were $$9,300.$ The company expected to work $140$ jobs in

February but actually worked $146$ jobs.

Required:

Prepare a flexible budget performance report for February.

Note: Indicate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $(1.$e$.,$ zero

varlance$).$ Input all amounts as positive values.