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 MonthVariable Component per JobActual Total for FebruaryRevenue $ $280$$ $30,850$Technician wages$ $8,500$ $ $8,350$Mobile lab operating expenses$ $4,700$$ $32$$ $8,380$Office expenses$ $2,700$$ $2$$ $2,790$Advertising expenses$ $1,620$ $ $1,690$Insurance$ $2,880$ $ $2,880$Miscellaneous expenses$ $920$$ $1$$ $345$The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,700$ plus $$32$ per job, and the actual mobile lab operating expenses for February were $$8,380.$ The company expected to work $120$ jobs in February but actually worked $126$ jobs.Required:Prepare a flexible budget performance report for February.