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: Revenue Fixed Component per Month Variable Component per Job $ 279 Actual Total for February $ 30,730 Technician vages $ 8,500 $ 8,350 Mobile lab operating expenses $ 4,700 $ 33 $ 8,500 office expenses $ 2,300 $ 4 $ 2,630 Advertising expenses $ 1,570 $ 1,640 Insurance Miscellaneous expenses $ 2,890 $ 930 $ 2,890 $ 355 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,700 plus $33 per job, and the actual mobile lab operating expenses for February were $8,500. The company expected to work 120 jobs in February, but actually worked 128 jobs. Required: 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.) Jobs Revenue Expenses AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Results 128 $ 30,730) Flexible Planning Budget Budget