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	$ 27,830
Technician wages	$ 8,300		$ 8,150
Mobile lab operating expenses	$ 4,600	$ 32	$ 7,960
Office expenses	$ 2,800	$ 4	$ 3,090
Advertising expenses	$ 1,570		$ 1,640
Insurance	$ 2,870		$ 2,870
Miscellaneous expenses	$ 980	$ 1	$ 395

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 $7,960. The company expected to work 110 jobs in February, but actually worked 120 jobs.

Required:

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