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			$	280	$	33,650
Technician wages	$	8,200			$	8,050
Mobile lab operating expenses	$	4,700	$	27	$	8,370
Office expenses	$	2,300	$	3	$	2,540
Advertising expenses	$	1,590			$	1,660
Insurance	$	2,880			$	2,880
Miscellaneous expenses	$	930	$	1	$	365

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,700 plus $27 per job, and the actual mobile lab operating expenses for February were $8,370.

The company expected to work 130 jobs in February, but actually worked 120 jobs.

Required:

Find the acitivty variances for February and indicate whether they are F for Favorable ,U for Unfavorable, or None for No Effect.