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

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $5,000 plus $27 per job, and the actual mobile lab operating expenses for February were $8,670.

The company expected to work 130 jobs in February, but actually worked 122 jobs.

Required:

Complete the 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.)

Revenue Technician wages Mobile lab operating expenses Office expenses Advertising expenses nsurance Miscellaneous expenses Fixed Variable Actual Component Component Total for per Month per Job February $33,130 $ 8,350 27 $8,670 $ 22,910 $ 1,660 $276 $8,500 $5,000 $2,800 $1,590 $2,880 $ 960 $ 2,880 $ 395