AlrQual Test Corporation provides on-site al quality testing services. The company has provided the following cost formulas and actual results for the month of February Fixed Component per month 8,100 VAT Able Component per Job $277 Actual Total for February $ 30,490 $ 7.950 $ 33 Techaletan ages Mobile lab operating expenses office expenses Advertising expenses Insurance Miscellaneous expenses The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $33 per job, and the actual mobile lab operating expenses for February were $8,400. The company expected to work 120 jobs in February, but actually worked 128 jobs. Required: Prepare a flexible budget performance report showing Air Qual Test Corporation's revenue and spending variances and activity variances for February (Indicate the effect of each variance by selecting "P" for favorable, "U" for unfavorable, and "None" for no effecte, rere variance). Input all amounts as positive values.) All Teal Corporation Flexible Budget Performance Report For the Month Ended February 28 $ 30,400 Mobilab operating perses 8.400