Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 36,900 customers, but actually served 27,100 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $5.40q

Wages and salaries: $35,100 + $1.67q

Supplies: $1.07q

Insurance: $12,300

Miscellaneous expenses: $8,300 + $0.49q

The company reported the following actual results for February:

Revenue	$	157,800
Wages and salaries	$	69,900
Supplies	$	16,300
Insurance	$	12,300
Miscellaneous expense	$	27,200

Required:

Prepare the company's flexible budget performance report for February. Label each variance as favorable (F) or unfavorable (U). (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)