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 1 ts 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 unfovorable (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.)