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 actlivity. For example, mobile lab operating expenses should be $$4,700$ plus

$$33$ per job, and the actual moblle lab operating expenses for February were $$8,830.$ The company expected to work $130$ jobs in

February but actually worked $138$ jobs.

Requlred:

Prepare a flexible budget performance report for February.

Note: Indlcate 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.