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			$	277	$	33,260
Technician wages	$	8,500			$	8,350
Mobile lab operating expenses	$	4,500	$	26	$	8,040
Office expenses	$	2,800	$	3	$	3,040
Advertising expenses	$	1,610			$	1,680
Insurance	$	2,900			$	2,900
Miscellaneous expenses	$	970	$	2	$	535

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,500 plus $26 per job, and the actual mobile lab operating expenses for February were $8,040.

The company expected to work 130 jobs in February, but actually worked 124 jobs.

Required:

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.)