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: The company uses the number of jobs as its measure of actuvity. For example, mobile lab operating expenses should be $4.800 plus $33 per job, and the actual mobile lab operating expenses for February were $8.600. The company expected to work 120 jobs in February, but actually worked 128 jobs. Required: Prepare a flexible budget performance report showing Airqual Test Corporaton's revenue and spending variances and activity variances for February. (Indicote the effect of each voriance by selecting "F" for favorable, "U" for unfovorable, and "None" for no effect (i.e., zero voriance). Input all omounts as positive values.)