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

Revenue: $$4\mathrm{.}60$q

Wages and salaries: $$34,300+$ $$1\mathrm{.}43$q

Supplies: $$0\mathrm{.}83$q

Insurance: $$11,500$

Miscellaneous expenses: $$7,500+$ $$0\mathrm{.}41$q

The company reported the following actual results for February:

Revenue $ $141,800$

Wages and salaries $ $69,100$

Supplies $ $15,500$

Insurance $ $11,500$

Miscellaneous expense $ $23,200$

Required:

Prepare the company's flexible budget performance report for February. Label each variance as favorable $($F$)$ or unfavorable $($U$).$

Note: 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.