Daytec Company's fixed budget performance report for follows. The $513,000 budgeted expenses include $350,000 variable expenses and $163,000 fixed expenses. Actual expenses include $153,000 fixed expenses. Prepare a flexible budget performance report showing any variances between budgeted results and actual results. List fixed and variable expenses separately. (Input all amounts as a positive value. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Leave no cells blank - be certain to enter "0" wherever required. Do not round your intermediate calculations and round your final answers to the nearest dollar amount. Omit the "$" sign in your response.)