AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations:

Fixed

Component

per MonthVariable

Component

per JobActual

Total for

FebruaryRevenue$275$30,250Technician wages$8,500$8,350Mobile lab operating expenses$4,900$27$8,300Office expenses$2,500$3$2,710Advertising expenses$1,570$1,640Insurance$2,850$2,850Miscellaneous expenses$940$2$485

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $27 per job, and the actual mobile lab operating expenses for February were $8,300.

The company expected to work 120 jobs in February, but actually worked 112 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.)