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	$ 36,030
Technician wages	$ 8,100		$ 7,950
Mobile lab operating expenses	$ 4,600	$ 34	$ 9,200
Office expenses	$ 2,600	$ 3	$ 2,870
Advertising expenses	$ 1,600		$ 1,670
Insurance	$ 2,890		$ 2,890
Miscellaneous expenses	$ 940	$ 1	$ 385

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $34 per job, and the actual mobile lab operating expenses for February were $9,200. The company expected to work 140 jobs in February but actually worked 144 jobs.

Required:

Prepare a flexible budget performance report for February.