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:

	Fixed Component per Month			Variable Component per Job			Actual Total for February
Revenue				$	275		$	35,750
Technician wages	$	8,100					$	7,950
Mobile lab operating expenses	$	5,000		$	32		$	9,320
Office expenses	$	2,400		$	3		$	2,670
Advertising expenses	$	1,550					$	1,620
Insurance	$	2,860					$	2,860
Miscellaneous expenses	$	930		$	1		$	375

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $5,000 plus $32 per job, and the actual mobile lab operating expenses for February were $9,320. The company expected to work 140 jobs in February, but actually worked 144 jobs.

Prepare a 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
	Actual Results			Flexible Budget			Planning Budget
Jobs	144
Revenue	$35,750					F
Expenses:
Technician wages	7,950
Mobile lab operating expenses	9,320
Office expenses	2,670
Advertising expenses	1,620
Insurance	2,860
Miscellaneous expenses	375
Total expense	24,795
Net operating income	$10,955