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				$	278		$	36,170
Technician wages	$	8,000					$	7,850
Mobile lab operating expenses	$	5,000		$	32		$	9,320
Office expenses	$	2,700		$	4		$	3,110
Advertising expenses	$	1,590					$	1,660
Insurance	$	2,890					$	2,890
Miscellaneous expenses	$	920		$	2		$	505

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $5,000 plus $32 per job, and the actual mobile lab operating expenses for February were $9,320. The company expected to work 140 jobs in February, but actually worked 144 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.)