Apple corporation uses customer served as its measure of activity. during February the company budgeted for a total of $35,200 customers but actually served 32,800 customers. The company uses the following revenue and cost formulas and its budgeting, where q is the number of customers served:

Revenue: $3.70q wages and salaries: $33,400+1.16q Supplies: $.56q Insurance: $10600 miscellaneous expenses: $6600+0.32q

The company reported The following actual results for February:

revenue 123, 800 wages and salaries 68,200 supplies 14,600 insurance 10,600 miscellaneous expenses 18700

prepare the company's flexible budget performance report for February legal each variance as favorable or unfavorable.