AirQual Test Corporation provides onsite 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 $ $

Technician wages $ $

Mobile lab operating expenses $ $ $

Office expenses $ $ $

Advertising expenses $ $

Insurance $ $

Miscellaneous expenses $ $ $

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

Required:

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