Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 36,500 customers, but actually served 27,500 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $5.00q

Wages and salaries: $34,700 + $1.55q

Supplies: $0.95q

Insurance: $11,900

Miscellaneous expenses: $7,900 + $0.45q

The company reported the following actual results for February:

Revenue	$	149,800
Wages and salaries	$	69,500
Supplies	$	15,900
Insurance	$	11,900
Miscellaneous expense	$	25,200

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.)