BabyBurr Enterprises uses customers served as its measure of activity. During February, the company budgeted for 36,800 customers, but actually served 27,200 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served:

Revenue: $5.30q

Wages and salaries: $35,000 + $1.64q

Supplies: $1.04q

Insurance: $12,200

Miscellaneous expenses: $8,200 + $0.48q

The company reported the following actual results for February:

Revenue	$	155,800
Wages and salaries	$	69,800
Supplies	$	16,200
Insurance	$	12,200
Miscellaneous expense	$	26,700

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.)