Arrowsmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 35,000 customers, but actually served 34,000 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served: Revenue: $3.50q Wages and salaries: $33,200+ $1.10q Supplies: $0.50q Insurance: $10,400 Miscellaneous expense: $6,400+ $0.30q The company reported the following actual results for February: Revenue Wages and salaries Supplies Insurance $ 119,800 $ 68,000 $ 14,400 $ 10,400 Miscellaneous expense $ 17,700 Prepare the company's flexible budget performance report for February. Label each variance as favorable (F) or unfavorable (U) I