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: 09 Fixed Component per Month Variable Component Revenue per Job $ 278 Actual Total for February $ 33,390 Technician wages $ 8,300 $ 8,150 Mobile lab operating expenses $ 4,800 $ 30 $ 8,540 office expenses $ 2,300 $ 3 $ 2,540 Advertising expenses $ 1,600 $ 1,670 Insurance $ 2,860 Miscellaneous expenses $ 960 $ 2 $ 2,860 $ 525 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $30 per job, and the actual mobile lab operating expenses for February were $8,540. The company expected to work 130 jobs in February but actually worked 138 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. AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Results Jobs Revenue Expenses: 138 $ 33,390 Flexible Planning Budget Budget