Arrasmith Corporation uses customers served as its measure of 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:Revenue: $$5\mathrm{.}30$qWages and salaries: $$35,000+$ $$1\mathrm{.}64$qSupplies: $$1\mathrm{.}04$qInsurance: $$12,200$Miscellaneous expenses: $$8,200+$ $$0\mathrm{.}48$qThe company reported the following actual results for February:Revenue$ $155,800$Wages and salaries$ $69,800$Supplies$ $16,200$Insurance$ $12,200$Miscellaneous expense$ $26,700$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.