Tranquil Holidays Corporation provides vacation planning services to clients, and they measure their activity based on the number of clients served. During 2021, Tranquil Holidays had budgeted that they would serve 36,900 clients, but actually planned vacations for 27,100 clients. In their budgeting activities, Tranquil has determined that the following revenue and cost formulas are appropriate, where x represents the number of clients served: Revenue: $5.40x Wages and salaries: $35,100 + $1.67x Supplies: $1.07x Insurance: $12,300 Miscellaneous expenses: $8,300+ $0.49x Tranquil Holidays Corporation reported the following actual results for 2021 Revenue Wages and salaries Supplies Insurance Miscellaneous expense Required: $ 157,800 $ 69,900 $ 16,300 $ 12,300 $ 27,200 Prepare Tranquil Holiday Corporations's flexible budget performance report for 2021. Indicate whether each variance is favorable (F) or unfavorable (U). (Select "None" if there was no variance. Record all amounts and variances as positive values.)