AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations:

	Fixed Component per Month		Variable Component per Job		Actual Total for February
Revenue			$	275	$	27,500
Technician wages	$	8,300			$	8,150
Mobile lab operating expenses	$	4,800	$	30	$	8,260
Office expenses	$	2,700	$	2	$	2,770
Advertising expenses	$	1,580			$	1,650
Insurance	$	2,860			$	2,860
Miscellaneous expenses	$	950	$	2	$	475

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 $8,260.

The company expected to work 110 jobs in February, but actually worked 104 jobs.

Required:

Complete the 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.)