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: Variable Fixed Component Component per Actual Total per Month Job for February Revenue $ 276 53), 130 Technician wages $ 8.200 $ 8,050 Mobile lab operating expenses 5.4,600 $ 34 $8,860 ottice expenses $ 2,800 53 $3,040 Advertising expenses $1,580 $ 1,650 Insurance $ 2,850 $ 2,850 Miscellaneous expenses $ 930 $ 365 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $34 per job, and the actual mobile lab operating expenses for February were $8,860. The company expected to work 130 jobs in February, but actually worked 138 Jobs Required: Prepare a flexible budget performance report showing AirQual 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 Planning Budget Jobs 138 $ 33,130 8,050 8,860 Revenue Expenses: Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Total expense Net operating income 3,040 1,650 2,850 365 24,815 $ 8,315