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 Variable Component Component per Actual Total per Month Job for February Revenue $ 276 $ 35,890 Technician wages $ 8,000 $ 7,850 Mobile lab operating expenses $ 4,700 $ 34 $ 9,300 Office expenses $ 2,700 $ 2 $ 2,830 Advertising expenses $ 1,600 $ 1,670 Insurance $ 2,860 $ 2,860 Miscellaneous expenses $ 930 $ 2 $ 515 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be 54.700 plu $34 per job, and the actual mobile lab operating expenses for February were $9,300. The company expected to work 140 jobs in February, but actually worked 144 jobs. Required: Prepare a flexible budget performance report showing AirQual Test Corporation's revenue and spending variances and activity varlances for February (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for n effect (i.e., zero variance). Input all amounts as positive values.) AirQual Tost Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Flexible Planning Results Budget Budget Jobs 144 Revenue $ 35,890 Expenses Technician wages 7,850 Mobile tab operating expenses 9,300 Office expenses 2.830 Advertising expenses 1.670 Insurance 2.860 Miscellaneous expenses 5151 Total expense 25.025 Net operating income $ 10,865