Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 36,700 customers, but actually served 27,300 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served: Revenue: $5.200 Wages and salaries: $34,900 + $1.619 Supplies: $1.019 Insurance: $12,100 Miscellaneous expense: $8,100 + $0.47q The company reported the following actual results for February: Revenue Wages and salaries Supplies Insurance Miscellaneous expense $153,800 $ 69,700 $ 16,100 $ 12,100 $ 26,200 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.)