Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for $35,700$ customers, but actually served $29,800$ customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $$4\mathrm{.}20$q

Wages and salaries: $$33,900+$ $$1\mathrm{.}31$q

Supplies: $$0\mathrm{.}71$q

Insurance: $$11,100$

Miscellaneous expenses: $$7,100+$ $$0\mathrm{.}37$q

The company reported the following actual results for February:

Revenue $ $133,800$

Wages and salaries $ $68,700$

Supplies $ $15,100$

Insurance $ $11,100$

Miscellaneous expense $ $21,200$

Required:

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

Note: 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.