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 per Month	Variable Component per Job	Actual Total for February
Revenue		$ 276	$ 30,370
Technician wages	$ 8,400		$ 8,250
Mobile lab operating expenses	$ 5,000	$ 30	$ 8,440
Office expenses	$ 2,300	$ 2	$ 2,390
Advertising expenses	$ 1,590		$ 1,660
Insurance	$ 2,850		$ 2,850
Miscellaneous expenses	$ 980	$ 2	$ 525

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $5,000 plus $30 per job, and the actual mobile lab operating expenses for February were $8,440. The company expected to work 120 jobs in February, but actually worked 126 jobs.

Required:

Prepare a 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.)