Revenue $ 276 $ 30,370 Technician wages $ 8,200 $ 8,050 Mobile lab operating expenses $ 4,800 $ 31 $ 8,360 Office expenses $ 2,800 $ 3 $ 3,010 Advertising expenses $ 1,600 $ 1,670 Insurance $ 2,870 $ 2,870 Miscellaneous expenses $ 960 $ 2 $ 505 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $31 per job, and the actual mobile lab operating expenses for February were $8,360. The company expected to work 120 jobs in February, but actually worked 124 jobs.Required: Prepare a flexible budget performance report showing AirQual Test Corporations 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 (i.e., zero variance). Input all amounts as positive values.)