AlrQual 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: Revenge Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Variable Pixed Component Component per Actual Total per Month Job for February $ 278 $ 33.390 $ 8,400 $ 8,250 $ 5,000 $ 30 $ 8.740 $ 2,500 $ 2,740 $ 1,590 $ 1,660 $ 2.800 $ 2.8BO $ 970 $ 405 $ 3 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $5,000 plus $30 per job, and the actual mobile lab operating expenses for February were $8,740. The company expected to work 130 jobs in February, but actually worked 132 jobs. The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $5,000 plus $30 per job, and the actual mobile lab operating expenses for February were $8,740. The company expected to work 130 jobs in February, but actually worked 132 jobs. Required: Prepare a flexible budget performance report showing AlrQual 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 no effect (i.e., zero variance). Input all amounts as positive values.) AlrQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Flexible Results Budget 132 Planning Budget Ravenue $ 33,390 Expenses: 8.250 8,740 Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Total expense Net operating income 2,740 1,660 2.880 24 675 $ 8.715