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: Job Revenue Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Variable Fixed Component Component per per Month $ 276 $ 8,100 $ 4.800 $ 2.300 $1,600 Actual Total for February $ 30,370 $ 7,950 $ 8.220 $ 2,630 $ 1.670 $ 2,870 $ 365 $ 940 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $34 per job, and the actual mobile lab operating expenses for February were $8,720. The company expected to work 120 jobs in February, but actually worked 126 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 (.e., zero variance). Input all amounts as positive values.) AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Flexible Results Budget 126 Planning Budget Revenue $ 30,370 Expenses Technician wages Mobila lah narating 7,950 . AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Flexible Results Budget 126 Planning Budget Jobs Revenue $ 30,370 Expenses: Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Total expense 7,950 8,720 2,630 1,670 2,870 365 24,205 6,165 Net operating income $