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: $5.20q

Wages and salaries: $34,900 + $1.61q

Supplies: $1.01q

Insurance: $12,100

Miscellaneous expenses: $8,100 + $0.47q

The company reported the following actual results for February:

Revenue	$	153,800
Wages and salaries	$	69,700
Supplies	$	16,100
Insurance	$	12,100
Miscellaneous expense	$	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.)