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 Revenue Variable Component per Job $ 278 Actual Total for February $ 36,170 Technician wages $ 8,100 $ 7,950 Mobile lab operating expenses $ 4,700 $ 33 $ 9,160 Office expenses $ 2,200 $ 2 $ 2,330 Advertising expenses $ 1,570 $ 1,640 Insurance $ 2,890 $ 2,890 Miscellaneous expenses $ 970 $ 1 $ 415 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 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.)