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 Component per Actual Total per Month Job for February Revenue $ 275 $ 27,500 Technician wages $ 8,100 $ 7,950 Mobile lab operating expenses $ 4,900 $ 31 $ 8,150 office expenses $ 2,600 $ 2 $ 2,670 Advertising expenses $1,570 $ 1,640 Insurance $ 2,880 $ 2,880 Miscellaneous expenses $ 950 $1 $ 365 The company uses the number of jobs as its measure of activity. For example, mobile tab operating expenses should be $4.900 plus $31 per job, and the actual mobile lob operating expenses for February were $8,150. The company expected to work 110 jobs in February, but actually worked 118 Jobs. Required: Prepare a flexible budget performance report showing Air Qual 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.) Air Qual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Flexible Results Budget Planning Budget + Jobs