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

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 Component per Month Variable Component per Job Actual Total for February
Revenue $ 277 $ 38,800
Technician wages $ 8,000 $ 7,850
Mobile lab operating expenses $ 5,000 $ 31 $ 9,490
Office expenses $ 2,200 $ 3 $ 2,500
Advertising expenses $ 1,600 $ 1,670
Insurance $ 2,890 $ 2,890
Miscellaneous expenses $ 960 $ 1 $ 415
The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $5,000 plus $31 per job, and the actual mobile lab operating expenses for February were $9,490. The company expected to work 150 jobs in February but actually worked 154 jobs.
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