i need explanation as well

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 $31 per job, and the actual mobile lab operating expenses for February were $8,470. The company expected to work 130 jobs in February, but actually worked 132 jobs. Required: Prepare a flexible budget performance report showing AirQual Test Corporation's revenue and spending variances and activity variances for February. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for effect (i.e., zero variance). Input all amounts as positive values.)