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 Revenue Variable Component per Job $ 280 Actual Total for February $ 33,650 Technician wages $ 8,300 $ 8,150 Mobile lab operating expenses $ 4,600 $ 31 $ 8,470 Office expenses $ 2,600 $ 4 $ 2,970 Advertising expenses $ 1,600 $ 1,670 Insurance Miscellaneous expenses $ 2,880 $ $ 2,880 930 $ 1 $ 365 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $31 per job, and the actual mobile lab operating expenses for February were $8,470. The company expected to work 130 jobs in February, but actually worked 134 jobs. Prepare a flexible budget performance report showing AirQual Test Corporation's 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 Jobs Revenue For the Month Ended February 28 Actual Results Flexible Budget Planning Budget 134 $ 33,650 Expenses: Technician wages 8,150 Mobile lab operating 8,470 expenses Office expenses 2,970 Advertising expenses 1,670 Insurance 2,880 Miscellaneous expenses 365 Total expense 24,505 Net operating income $ 9.145