Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for $36,400$ customers, but actually served $27,600$ customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $$4\mathrm{.}90$q

Wages and salaries: $$34,600+$ $$1\mathrm{.}52$q

Supplies: $$0\mathrm{.}92$q

Insurance: $$11,800$

Miscellaneous expenses: $$7,800+$ $$0\mathrm{.}44$q

The company reported the following actual results for February:

Revenue $ $147,800$

Wages and salaries $ $69,400$

Supplies $ $15,800$

Insurance $ $11,800$

Miscellaneous expense $ $24,700$

Required:

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