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		$ 278	$ 36,170
Technician wages	$ 8,300		$ 8,150
Mobile lab operating expenses	$ 4,700	$ 33	$ 9,160
Office expenses	$ 2,700	$ 3	$ 2,970
Advertising expenses	$ 1,610		$ 1,680
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 $4,700 plus $33 per job, and the actual mobile lab operating expenses for February were $9,160. The company expected to work 140 jobs in February, but actually worked 148 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.)