The Corporation provides testing services. The company has provided the following cost formulas and actual results for the month of June:

Fixed Component per MonthVariable Component per JobActual Total for June

Revenue $280 $33,650

Testing wages$8,500 $8,350

Lab operating expenses$4,800 $32 $8,800

Office expenses$2,400 $3 $2,640

Advertising expenses$1,580 $1,650

Test$2,860 $2,860

Miscellaneous expenses$960 $2 $525

The company expected to work 130 jobs in June, but actually worked 136 jobs.

Required:

Prepare a flexible budget performance report showing The Corporations revenue and spending variances and activity variances for June. (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.)