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				$	279		$	39,100
Technician wages	$	8,200					$	8,050
Mobile lab operating expenses	$	4,800		$	35		$	9,890
Office expenses	$	2,600		$	3		$	2,900
Advertising expenses	$	1,560					$	1,630
Insurance	$	2,860					$	2,860
Miscellaneous expenses	$	950		$	1		$	405

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $35 per job, and the actual mobile lab operating expenses for February were $9,890. The company expected to work 150 jobs in February, but actually worked 152 jobs.

Required:

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	152
Revenue	$39,100
Expenses:
Technician wages	8,050
Mobile lab operating expenses	9,890
Office expenses	2,900
Advertising expenses	1,630
Insurance	2,860
Miscellaneous expenses	405
Total expense	25,735
Net operating income	$13,365