AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations: Fixed Variable Actual component component Total for per Month per Job February 276 $27,610 Revenue Technician wages $8,400 8,250 Mobile lab operating expenses 29 8,350 $5,000 $2,400 3 2,580 Office expenses 1,630 Advertising expenses 1,560 2,860 Insurance $2,860 980 395 Miscellaneous expenses The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $5,000 plus $29 per job, and the actual mobile lab operating expenses for February were $8,350. The company expected to work 110 jobs in February, but actually worked 108 jobs. Required Complete the flexible budget performance report showing AirQual Test Corporation's 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 a amounts as positive values.) AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Revenue and Spending Variances Activity Variances Revenue Expenses Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Total expense Net operating income