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				$	279		$	36,310
Technician wages	$	8,200					$	8,050
Mobile lab operating expenses	$	4,600		$	35		$	9,340
Office expenses	$	2,700		$	4		$	3,110
Advertising expenses	$	1,580					$	1,650
Insurance	$	2,860					$	2,860
Miscellaneous expenses	$	960		$	1		$	405

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $35 per job, and the actual mobile lab operating expenses for February were $9,340. The company expected to work 140 jobs in February, but actually worked 146 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.)