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 $ $278$ $ $36,170$

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

Mobile lab operating expenses $ $4,900$ $ $30$ $ $8,940$

Office expenses $ $2,400$ $ $3$ $ $2,670$

Advertising expenses $ $1,600$ $ $1,670$

Insurance $ $2,890$ $ $2,890$

Miscellaneous expenses $ $950$ $ $2$ $ $535$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,900$ plus $$30$ per job, and the actual mobile lab operating expenses for February were $$8,940.$ The company expected to work $140$ jobs in February, but actually worked $144$ jobs.

Required:

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