AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations: Variable Actual Component Component Total for February $33,260 $ 8,350 $ 8,700 $ 2,670 $ 1,660 $ 2,880 Fixed per Job $ 277 per Month Revenue $ 8,500 $ 4,900 $ 2,300 $ 1,590 $ 2,880 $ 940 Technician wages Mobile lab operating expenses Office expenses $ 28 $ 4 Advertising expenses Insurance Miscellaneous expenses $ 2 $ 505 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $28 per job, and the actual mobile lab operating expenses for February were $8,700. The company expected to work 130 jobs in February, but actually worked 126 jobs. Required: Complete the 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 Revenue and Spending Variances Activity Variances Revenue 1,642 U Expenses: Technician wages 150 F Mobile lab operating 272 U expenses Office expenses 134 F Advertising expenses 70 U Insurance 0 None O None Miscellaneous expenses 687 F Total expense 629 F Net operating income 1,013 U