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 Actual Total Component per Job for February Revenue Technician wages Office expenses $ 277 $ 33,260 $ 8,100 $ 7,950 Mobile lab operating expenses $ 4,700 $ 2,700 A ta $ 32 $ 8,700 $ 3 $ 2,940 Advertising expenses $ 1,600 $ 1,670 Insurance Miscellaneous expenses $ 2,850 $ $ 2,850 970 $ 2 $ 535 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,700 plus $32 per job, and the actual mobile lab operating expenses for February were $8,700. The company expected to work 130 jobs in February, but actually worked 140 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.)