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

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

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.)

AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Revenue and Spending Variances Activity ari ar ces Revenue Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Total expense Net operating income