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: Revenue Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Fixed Component per Month Variable Component per Job $ Actual Total for February 277 $ 38,800 8,200 $ 8,050 5,000 $ 2,600 34 2 $ 9,940 2,750 1,560 1,630 2,880 970 2,880 425 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $5,000 plus $34 per job, and the actual mobile lab operating expenses for February were $9,940. The company expected to work 150 jobs in Febru but actually worked 154 jobs. Required: Prepare a 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 effect (i.e., zero variance). Input all amounts as positive values.)