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 Variable Actual Total per Month Component per Job for February Revenue $ 275 $ 33, 600 Technician wages $ 8,508 $ 8, 350 le lab operating expenses $ 4,90 32 8,908 Office expenses $ 2,500 A $ 2,870 Advertising expenses $ 1, 610 $ 1, 680 Insurance $ 2,896 2, 890 Miscellaneous expenses 930 1 365 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $32 per job, and the actual mobile lab operating expenses for February were $8,900. The company expected to work 130 jobs In February, but actually worked 136 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 (L.e., zero varlance). Input all amounts as positive values.) AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Flexible Planning Results Budget Budget Jobs 136 Revenue $ 33,000 Expenses Technician wages 8,350 Mobile lab operating 8,900 expenses Office expenses 2,870 Advertising expenses 1,680 Insurance 2.890 Miscellaneous expenses 365 Total expense 25,055 Net operating income 6 7,945