Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 36,000 customers, but actually served 28,000 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $4.50q

Wages and salaries: $34,200 + $1.40q

Supplies: $0.80q

Insurance: $11,400

Miscellaneous expenses: $7,400 + $0.40q

The company reported the following actual results for February:

Revenue	$	139,800
Wages and salaries	$	69,000
Supplies	$	15,400
Insurance	$	11,400
Miscellaneous expense	$	22,700

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.)