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 Job perActual Total for February Revenue $277 $36,030 Technician wages $8,200 $8,050 Mobile lab operating expenses $4,900 $30 $8,940 office expenses $2,400 $3 $2,670 Advertising expenses $1,580 $1,650 Insurance $2,890 $2,890 Miscellaneous expenses $950 $2 $535 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $30 per job, and the actual mobile lab operating expenses for February were $8,940. The company expected to work 140 jobs in February, but actually worked 144 job