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 $ $277$ $ $30,490$

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

Mobile lab operating expenses $ $4,600$ $ $32$ $ $8,280$

Office expenses $ $2,700$ $ $3$ $ $2,910$

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

Insurance $ $2,880$ $ $2,880$

Miscellaneous expenses $ $970$ $ $2$ $ $515$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,600$ plus $$32$ per job, and the actual mobile lab operating expenses for February were $$8,280.$ The company expected to work $120$ jobs in February but actually worked $124$ jobs.

Required:

Prepare a flexible budget performance report for February.