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:

Fixed Component per Month Variable Component per Job Actual Total for February

Revenue $ $277$ $ $30,490$

Technician wages $ $8,200$ $ $8,050$

Mobile lab operating expenses $ $4,700$ $ $33$ $ $8,500$

Office expenses $ $2,200$ $ $2$ $ $2,290$

Advertising expenses $ $1,590$ $ $1,660$

Insurance $ $2,860$ $ $2,860$

Miscellaneous expenses $ $930$ $ $1$ $ $355$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,700$ plus $$33$ per job, and the actual mobile lab operating expenses for February were $$8,500.$ The company expected to work $120$ jobs in February, but actually worked $126$ 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.$)$