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 $ $277$ $ $33,260$

Technician wages $ $8,500$ $ $8,350$

Mobile lab operating expenses $ $4,800$ $ $31$ $ $8,670$

Office expenses $ $2,700$ $ $3$ $ $2,940$

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

Insurance $ $2,870$ $ $2,870$

Miscellaneous expenses $ $980$ $ $2$ $ $545$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,800$ plus $$31$ per job, and the actual mobile lab operating expenses for February were $$8,670.$ The company expected to work $130$ jobs in February, but actually worked $132$ jobs.

Required:

Prepare a flexible budget performance report showing AirQual Test Corporation$$s revenue and spending variances and activity variances for February.