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AirQual Test Corporation provides on-site air quality testing services. The company has provided the following cost formulas and actual results for the month of February Variable Fixed Component Component per per Month Job $ 279 $ 8,000 $4,600 $ 35 $ 2,500 $ 4 $1,560 $ 2,900 $ 970 Revenue Technician wagon Mobila lab operating expenses office expenses Advertising expensen Insurance Miscellaneous expenses hetual Total for February $ 39,100 $ 7,850 $ 9,690 52,950 $ 1,630 $ 2,900 S 425 05 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $35 per job, and the actual mobile lab operating expenses for February were $9,690. The company expected to work 150 jobs in February, but actually worked 158 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 no effect (i.e., zero variance). Input all amounts as positive values.) AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Planning Buddet Flexible Checy variances for February (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "Mone" for no effect fi.e, zero variance). Input all amounts as positive values.) Alami Tent Corporation Flexible Budget Performance Report For the Month Ended February 21 Actual Flexible Results Budget Planning Budget 158 Jobs $ 39,100 7.850 9,690 Revenue Expenses: Technician wages Mobile tab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses Total expense Net operating Income 2,950 1.630 2.900 425 25 445 $ 13,655