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AirQual Test Corporation provides on-site alr quality testing services. The company has provided the following cost formulas and actual results for the month of February:

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AirQual Test Corporation provides on-site alr quality testing services. The company has provided the following cost formulas and actual results for the month of February: The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,700 plus $32 per job, and the actual mobile lab operating expenses for February were $8,380. The company expected to work 120 jobs in February, but actually worked 128 jobs. Required: Prepare a flexible budget performance report showing AirQual Test Corporation's revenue and spending varlances and actlvity varlances for February. (Indicate the effect of each varlance by selecting " F " for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero varlance). Input all amounts as positive values.)

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