AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations Fixed Variable Actual Component Component Total for per Month per Job February Revenue 277 $36,030 8,050 $8,200 Technician wages Mobile lab operating expenses $4,700 28 8,780 Office expenses $2,600 3 2,870 $1,590 1,660 Advertising expenses $2,860 Insurance 2,860 970 2 555 Miscellaneous expenses 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 $8,780. The company expected to work 140 jobs in February, but actually worked 130 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.)