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		$ 280	$ 36,450
Technician wages	$ 8,400		$ 8,250
Mobile lab operating expenses	$ 4,600	$ 34	$ 9,200
Office expenses	$ 2,400	$ 3	$ 2,670
Advertising expenses	$ 1,570		$ 1,640
Insurance	$ 2,870		$ 2,870
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 $4,600 plus $34 per job, and the actual mobile lab operating expenses for February were $9,200. The company expected to work 140 jobs in February, but actually worked 150 jobs.

Required:

Prepare a flexible budget performance report showing AirQual Test Corporations revenue and spending variances and activity variances for February.

Note: 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.