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 Variable Actual Total per Month Component per Job for February Revenue 5 279 $ 33,520 Technician wages $ 8,100 $ 7,950 Hobile lab operating expenses 54,600 $ 8,470 office expenses $ 2,500 $ 2,740 Advertising expenses $ 1,580 $1,650 Insurance $ 2,080 $ 2,880 tiscellaneous expenses $ 950 395 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 $8,470. The company expected to work 130 jobs in February, but actually worked 132 jobs. Required: Prepare a flexible budget performance report showing Air Qual 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 (ie, zero variance). Input all amounts os positive values.)