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 Variable Component Component per Actual Total per Month Revenue Job $ 280 for February $ 39,250 Technician wages $ 8,200 $ 8,050 Mobile lab operating expenses $ 4,600 $ 31 $ 9,099 office expenses $ 2,500 $3 $ 2,800 Advertising expenses $ 1,599 $ 1,660 Insurance $ 2,880 Miscellaneous expenses $ 978 $ 2 $ 2,888 $ 575 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $31 per job, and the actual mobile lab operating expenses for February were $9,090. The company expected to work 150 jobs in February but actually worked 152 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 (Le., zero variance). Input all amounts as positive values.