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irQual Test Corporation provides on-site air quality testing services. The company has provided the following cost formulas and ctual results for the month of February:

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irQual Test Corporation provides on-site air quality testing services. The company has provided the following cost formulas and ctual results for the month of February: he company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus 33 per job, and the actual mobile lab operating expenses for February were $8,600. The company expected to work 120 jobs in ebruary, but actually worked 124 jobs. Required: Prepare a flexible budget performance report showing AirQual Test Corporation's revenue and spending variances and activity ariances for February. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no ffect (i.e., zero variance). Input all amounts as positive values.)

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