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 Variable Component Component per Actual Total for February $ 27,940 per Month Job $ 279 Technician wages $ 8,300 $ 8,150 Mobile lab operating expenses $ 4,800 $ 30 $ 7,940 Office expenses $ 2,700 $ 3 $ 2,880 Advertising expenses $ 1,590 $ 1,660 Insurance Miscellaneous expenses $ 2,900 $ 930 $ 1 $ 2,900 $ 345 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $30 per job, and the actual mobile lab operating expenses for February were $7,940. The company expected to work 110 jobs in February, but actually worked 114 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.)