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		$ 279	$ 33,520
Technician wages	$ 8,500		$ 8,350
Mobile lab operating expenses	$ 4,700	$ 34	$ 8,960
Office expenses	$ 2,200	$ 2	$ 2,310
Advertising expenses	$ 1,600		$ 1,670
Insurance	$ 2,860		$ 2,860
Miscellaneous expenses	$ 950	$ 2	$ 515

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 $8,960. The company expected to work 130 jobs in February, but actually worked 134 jobs.

Required:

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