AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations Fixed Variable Actual Component Component Total for per Month per Job February $38,800 $7,850 $4,800 30 9,460 $2,700 $3 3,000 $1,690 $2,860 $ 970 2$ 575 $ 277 Revenue Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses $8,000 $1,620 $2,860 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $30 per job, and the actual mobile lab operating expenses for February were $9,460 The company expected to work 150 jobs in February, but actually worked 142 jobs