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		$ 277	$ 36,030
Technician wages	$ 8,400		$ 8,250
Mobile lab operating expenses	$ 4,900	$ 33	$ 9,360
Office expenses	$ 2,700	$ 3	$ 2,970
Advertising expenses	$ 1,580		$ 1,650
Insurance	$ 2,890		$ 2,890
Miscellaneous expenses	$ 920	$ 1	$ 365

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $33 per job, and the actual mobile lab operating expenses for February were $9,360. The company expected to work 140 jobs in February, but actually worked 148 jobs.

AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28