AirQual Test Corporation provides on$-$site air quality testing services. The company provided the following cost formulas and actual results for the month of February:

Fixed

Variable

Component

Component

per Month per Job

$ $279$

Revenue

Technician wages

Mobile lab operating expenses

Office expenses

Advertising expenses

Insurance

Miscellaneous expenses

$ $8,500$

$ $4,600$

$ $2,200$

$ $1,600$

$ $2,900$

$ $950$

$ $31$

$ $4$

$ $1$

Actual

Total for

February

$ $33,520$

$ $8,350$

$ $8,470$

$ $2,570$

$ $1,670$

$ $2,900$

$ $385$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,600$ plus $$31$ per job, and the actual mobile lab operating expenses for February were $$8,470.$ The company expected to work $130$ jobs in February but actually worked $136$ jobs.

Required:

$$ Prepare a flexible budget performance report for February.