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 Revenue per Job $ 278 Actual Total for February $ 30,610 Technician wages $ 8,600 $ 8,450 Mobile lab operating expenses $ 4,800 $ 31 $ 8,360 Office expenses $ 2,400 $ 3 $ 2,610 Advertising expenses $ 1,560 $ 1,630 Insurance Miscellaneous expenses $ 2,860 $ 970 $ 2,860 $ 2 $ 515 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $31 per job, and the actual mobile lab operating expenses for February were $8,360. The company expected to work 120 jobs in February, but actually worked 122 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.) AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Jobs Revenue Actual Results 122 $ 30,610 Expenses: Technician wages 8,450 Mobile lab operating expenses 8,360 Flexible Planning Budget Budget