AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations: Fixed Actual Variable Component Component Total for per Month per Job February 277 $38,800 Revenue $8,000 7,850 Technician wages Mobile lab operating expenses $4,800 28 9,160 $2,500 4 2,950 Office expenses 1,590 1,660 Advertising expenses $2,890 2,890 Insurance 930 385 Miscellaneous expenses The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $28 per job, and the actual mobile lab operating expenses for February were $9,160. The company expected to work 150 jobs in February, but actually worked 148 jobs. Required Complete the 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.)