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 $ 276 $ 33,130. Technician wages $ 8,300 $ 8,150 Mobile lab operating expenses $ 4,900 $ 33 $ 9,030 Office expenses $ 2,600 $ 2 $ 2,710 Advertising expenses $ 1,580 $ 1,650 Insurance $ 2,860 $ 2,860 Miscellaneous expenses $ 960 $ 1 $ 395 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $33 per job, and the actual mobile lab operating expenses for February were $9,030. The company expected to work 130 jobs in February, but actually worked 138 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