Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 36,300 customers, but actually served 27,700 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served Revenue: $4.80q Wages and salaries: $34,500+$1.49q Supplies: $0.89q Insurance: $11,700 Miscellaneous expenses: $7,700$0.43q The company reported the following actual results for February: Revenue Wages and salaries Supplies Insurance Miscellaneous expense $145,800 69,300 15,700 11,700 24,200 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.)