AirQual Test Corporation provides on-site air quality testing services. The company 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		$ 276	$ 33,130
Technician wages	$ 8,100		$ 7,950
Mobile lab operating expenses	$ 4,600	$ 34	$ 8,860
Office expenses	$ 2,500	$ 3	$ 2,740
Advertising expenses	$ 1,590		$ 1,660
Insurance	$ 2,900		$ 2,900
Miscellaneous expenses	$ 930	$ 2	$ 495

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $34 per job, and the actual mobile lab operating expenses for February were $8,860. The company expected to work 130 jobs in February but actually worked 136 jobs.

Required:

Prepare a flexible budget performance report for February.

Note: 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.