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 Variable Fixed Component per Actual Tota1 per Month Job $275 for February S30,250 $ 8,250 $ 8,260 2,290 1,630 2,870 Revenue Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insuranee Miscellaneous expenses 8,400 S4,700 2,200 1,560 2,870 31 $94 365 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,700 plus $31 per job, and the actual mobile lab operating expenses for February were $8,260. The company expected to work 120 jobs in February, but actually worked 128 jobs. Required Prepare a 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.) AirQual Test C Flexible Budget Performance Report For the Month Ended February 28 Planning Actual Results Flexible Bu Bu Jobs 128 Revenue S 30,250 Expenses: 8,250 8,260 2,290 1.630 2,870 365 23,.665 S 6,585 Technician wages Mobile lab operating expenses Office expenses Miscellaneous expenses Total expense Net operating income