The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $32 per job, and the actual mobile lab operating expenses for February were $8,900. The company expected to work 130 jobs in February, but actually worked 134 jobs.

"T'TACU'Lumpun per Month Revenue Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses $ 8,300 $ 4,900 $ 2,700 $ 1,580 $ 2,890 $ 960 Vuruve ReuUUT Component per Job for February $ 276 $ 33,130 $ 8,150 32 $ 8,900 $ 4 $ 3,070 $ 1,650 $ 2,899 $ 2 $ 525 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $32 per job, and the actual mobile lab operating expenses for February were $8,900. The company expected to work 130 jobs in February, but actually worked 134 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 (.e., zero variance). Input all amounts as positive values.) Air Qual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Flexible Results Budget Planning Budget Jobs 134 $ 33,130 8,150 Revenue Expenses: Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance 8,900 3,070 1,650 2.890 Miscellaneous expenses Total expense Net operating income 525 25,185 7,945 $