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: The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $33 per job, and the actual mobile lab operating expenses for February were $9,030. 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. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ AirQual Test Corporation } \\ \hline \multicolumn{6}{|c|}{ Flexible Budget Performance Report } \\ \hline \multicolumn{6}{|c|}{ For the Month Ended February 28} \\ \hline & \begin{tabular}{l} Actual \\ Results \end{tabular} & \begin{tabular}{c} Revenue and \\ Spending Variances \end{tabular} & \begin{tabular}{l} Flexible \\ Budget \end{tabular} & Activity Variances & \begin{tabular}{l} Planning \\ Budget \end{tabular} \\ \hline Jobs & 138 & & & & \\ \hline Revenue & $33,520 & & & ? & \\ \hline \multicolumn{6}{|l|}{ Expenses: } \\ \hline Technician wages & 8,150 & & & & \\ \hline Mobile lab operating expenses & 9,030 & & & & \\ \hline Office expenses & 2,510 & & & ? & \\ \hline Advertising expenses & 1,680 & & & 7 & \\ \hline Insurance & 2,870 & & & & \\ \hline Miscellaneous expenses & 385 & & & & \\ \hline Total expenses & 24,625 & & & & \\ \hline Net operating income & $8,895 & & & & \\ \hline \end{tabular}