Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 35,600 customers, but actually served 30,400 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $4.10q

Wages and salaries: $33,800 + $1.28q

Supplies: $0.68q

Insurance: $11,000

Miscellaneous expenses: $7,000 + $0.36q

The company reported the following actual results for February:

Revenue	$ 131,800
Wages and salaries	$ 68,600
Supplies	$ 15,000
Insurance	$ 11,000
Miscellaneous expense	$ 20,700

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.)