Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 35,400 customers, but actually served 31,600 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served Revenue: $3.90q Wages and salaries: $33,600+$1.22q Supplies: $0.62q Insurance: $10,800 Miscellaneous expenses: $6,800$0.34q The company reported the following actual results for February: Revenue Wages and salaries Supplies insurance Miscellaneous expense $127,800 68,400 $14,800 s10,800 19,700 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.)