AlrQual Test Corporation provides on$-$site alr quality testing services. The company 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, moblle lab operating expenses should be $$4,800$ plus

$$33$ per Job, and the actual mobile lab operating expenses for February were $$8,930.$ The company expected to work $130$ jobs in

February but actually worked $134$ jobs.

Required:

Prepare a flexible budget performance report for February.

Note: Indicate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($Le$..,$ zero

varlance$).$ Input all amounts as positive values.