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 Variable Component Component per Actual Total per Month Revenue Job $ 276 for February $ 27,610 Technician wages $ 8,500 $ 8,350 Mobile lab operating expenses $ 4,600 $ 31 $ 7,850 Office expenses $ 2,700 $ 2 $ 2,770 Advertising expenses $ 1,550 $ 1,620 Insurance $ 2,870 $ 2,870 Miscellaneous expenses $ 970 $ 1 $ 385 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $31 per job, and the actual mobile lab operating expenses for February were $7,850. The company expected to work 110 jobs in February but actually worked 118 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.