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: Fixed Component per Month Variable Component per Job Revenue $ 280 Actual Total for February $ 33,650 Technician wages $ 8,200 $ 8,050 Mobile lab operating expenses $ 4,800 $ 30 $ 8,540 Office expenses $ 2,400 $ 4 $ 2,770 Advertising expenses $ 1,580 $ 1,650 Insurance $ 2,880 Miscellaneous expenses $ 950 $ 1 $ 2,880 $ 385 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 $8,540. The company expected to work 130 jobs in February but actually worked 132 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.