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 per Month			Variable Component per Job			Actual Total for February
Revenue				$	278		$	30,610
Technician wages	$	8,000					$	7,850
Mobile lab operating expenses	$	4,500		$	32		$	8,180
Office expenses	$	2,300		$	2		$	2,390
Advertising expenses	$	1,590					$	1,660
Insurance	$	2,890					$	2,890
Miscellaneous expenses	$	950		$	2		$	495

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,500 plus $32 per job, and the actual mobile lab operating expenses for February were $8,180. The company expected to work 120 jobs in February, but actually worked 126 jobs.

Required:

Prepare a flexible budget performance report showing AirQual Test Corporations 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
	Actual Results	Revenue and Spending Variances		Flexible Budget	Activity Variances		Planning Budget
Jobs	126			126			120
Revenue	$30,610		U
Expenses:
Technician wages	7,850
Mobile lab operating expenses	8,180
Office expenses	2,390
Advertising expenses	1,660
Insurance	2,890
Miscellaneous expenses	495
Total expense	23,465
Net operating income	$7,145