AirQual Test Corporation provides on-site air quality testing services. The company has provided the following cost formulas and actual results the Revenue Technician wages Mobile tab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Variable Fixed Component Component per Actual Total per Month Job for February $278 $36,170 58,300 $ 8,150 $4,800 5 34 $ 9,400 $ 2,300 $ 2 $ 2,430 $ 1,590 $ 1,660 $2,890 $ 2,890 5 970 $ 2 $ 555 The company uses the number of jobs as its measure of activity, For example, mobile tab operating expenses should be $4,800 plus $34 per job, and the actual mobile tab operating expenses for February were $9,400. The company expected to work 140 jobs in February, but actually worked 146 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 variance). Input all amounts as positive values.) AlrQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Flexible Planning Results Budget Budget Jobs 146 $ 36,170 8,150 9.400 Revenue Expenses Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Total expense Not operating income 2.430 1,660 2,890 555 25,085 $ 11,085