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 Component per Actual Total Variable Job $279 $ 30,730 $7,950 per Month for February $8,100 $ 4,500 $ 34 $ 8,420 $2,200 $3 $ 2,410 $ 1,580 $1,650 $2,870 $ 960 $2,870 $2 $ 505 Revenue Technician wages Mobile lab operating expenses Office expenses Advertising expenses Insurance Miscellaneous expenses The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,500 plus $34 per job, and the actual mobile lab operating expenses for February were $8.420. The company expected to work 120 jobs in February, but actually worked 124 jobs.