AlrQual Test Corporation provides on-site alr 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 actlvity. For example, moblle lab operating expenses should be $4,900 plus $33 per job, and the actual mobile lab operating expenses for February were $8,700. The company expected to work 120 jobs in February, but actually worked 128 jobs. Required: Prepare a flexible budget performance report showing AlrQual Test Corporation's revenue and spending varlances and activity varlances for February. (Indlcate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero varlance). Input all amounts as positive values.)