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	$ 119,800
Wages and salaries	$ 68,000
Supplies	$ 14,400
Insurance	$ 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).