please provide explanation! thank you

actual results for the month of February $ 34 Fixed Variable Component Component per Actual Total per Month Job for February Revenue $ 279 $ 39, 100 Technician wages $ 8,600 $ 8,450 Mobile lab operating expenses $4,800 $ 9,740 office expenses $ 2,700 5 3,150 Advertising expenses $1,570 $1,640 Insurance $ 2,890 $ 2,890 Miscellaneous expenses $ 970 $1 $ 425 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $34 per job, and the actual mobile lab operating expenses for February were $9740. The company expected to work 150 jobs in February, but actually worked 156 Jobs Required: Prepare a flexible budget performance report showing Air Qual 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 no effect (ie, zero variance). Input all amounts os positive values.) Air Qual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Revenue and Flexible Results Spending Variances Budget Activity Variances Planning Budget Jobs Revenue 156 $ 39,100 Expenses Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Total expense Net operating income 8.450 9.740 3,150 1,640 2890 425 26 295 $ 12,805