AllQual 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 Component per Month Revenue Technician wages Mobile la operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses $ 3,400 $4,700 $ 2.300 $1.580 $ 2.85e 5970 Variable Actual Total Component per Job for February $ 279 $ 33.520 $ 3.250 $ 34 5 8,960 $ 2.410 $ 1.650 $ 2.850 5535 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,700 plus $34 per job, and the actual mobile lab operating expenses for February were $8,960. The company expected to work 130 jobs in February, but actually worked 138 jobs Required: Prepare a flexible budget performance report showing Air Qual Test Corporation's revenue and spending variances and activity variances for February (Indicate the effect of each varlance by selecting "P" for favorable, "U" for unfavorable, and "None" for no effect (.e., zero variance). Input all amounts os positive values.) AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Flexible Results Budget Planning Budget Revenue $ 33,5201 Technician wages abaperang expenses M 2.410 Office expenses Aaveng expenses 1.650 Insurance I Miscellaneous expenses 2.650 535 246551 8.005 Total expense Net operating income $