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:

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Component$],[$per Month$]],\backslash$table$[[$Variable$],[$Component per Actual Total$],[$Job$]],\backslash$table$[[$for February$]]],[$Revenue$,,$$$275,$$$27,500$

$\backslash$table$[[$AirQual Test Corporation$],[$Flexible Budget Performance Report$],[$For the Month Ended February $28],[,\backslash$table$[[$Actual$],[$Results$]],$Activity Variances,$\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Revenue and$],[$Spending Variances$]],\backslash$table$[[$Planning$],[$Budget$]]],[$Jobs$,116,,116,,110],[$Revenue$,$$$27,500,,,,],[$Expenses:$],[$Technician wages,$8,350,,,,],[$Mobile lab operating expenses,$8,280,,,,],[$Office expenses,$2,270,,,,],[$Advertising expenses,$1,620,,,,],[$Insurance$,2,880,,,,],[$Miscellaneous expenses,$345,,,,],[$Total expenses,$23,745,,,,],[$Net operating income,$$,3,755,,,,]]$