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 $ $8,000$ $ $7,850$

Mobile lab operating expenses $ $4,700$ $ $34$ $ $9,300$

Office expenses $ $2,700$ $ $3$ $ $2,970$

Advertising expenses $ $1,560$ $ $1,630$

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

Miscellaneous expenses $ $970$ $ $2$ $ $555$

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $$4,700$ plus $$34$ per job, and the actual mobile lab operating expenses for February were $$9,300.$ The company expected to work $140$ jobs in February, but actually worked $148$ jobs.

Required:

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