AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations: Fixed Component per Month Variable Component per Job Actual Total for February Revenue $ 279 $ 36,310 Technician wages $ 8,500 $ 8,350 Mobile lab operating expenses $ 4,900 $ 29 $ 9,120 Office expenses $ 2,600 $ 3 $ 2,870 Advertising expenses $ 1,590 $ 1,660 Insurance $ 2,870 $ 2,870 Miscellaneous expenses $ 940 $ 2 $ 525 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $29 per job, and the actual mobile lab operating expenses for February were $9,120. The company expected to work 140 jobs in February, but actually worked 130 jobs.

Complete the flexible budget performance report showing AirQual Test Corporations 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.)