AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations:

AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations: Revenue lechnician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Fixed Variable Actual Component Component lotal for per Month per Job February $33,520 $ 8,150 $ 8,500 $ 3,070 $1,660 $ 2,860 $ 485 $ 279 $8,300 $4,700 $2,700 $1,590 $2,860 $ 920 $ 28 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,700 plus $28 per job, and the actual mobile lab operating expenses for February were $8,500 The company expected to work 130 jobs in February, but actually worked 126 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.) AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Revenue and Spending Variances Activity Variances Revenue 1,634 U Expenses Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses 150 F 272 U 134 F 70 U 0 None 687 F Total expense Net operating income