Archer Inc. uses customers served to measure activity. During February, the company budgeted for 36,800 customers, but actually served 27,200 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served: The company reported the following actual results for February: Required: Prepare the company's flexible budget performance report for February. Label each variance as favorable (F) or unfavorable (U)