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: Pixed Component per Month Variable Component per Job $276 Revenue Technician wages Mobile lab operating expenses office expenses Advertising expenses Insurance Miscellaneous expenses $ 35 $ 3 $ 8,000 $ 4,900 $ 2.400 $1,600 $ 2,80 $ 930 Actual Total for Tebruary $ 30,370 $ 7,850 $ 8,940 $ 2,610 $ 1,670 $2,880 $ 475 The company uses the number of jobs as its measure of activity. For example, mobile la operating expenses should be $4,900 plus $35 per Job, and the actual mobile lab operating expenses for February were $8,940. The company expected to work 120 Jobs in February, but actually worked 128 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 varlance by selecting "F" for favorable. "U" for unfavorable, and "None" for no effect (1.e., zero variance). Input all amounts as positive values.) AlrQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Flexible Results Budget Planning Budget Jobs 128 $ 30,370 7,850 Revenue Expenses Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Total expense Not operating income 8,940 2,610 1,670 2,880 475 24,425 $ 5,945