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: Revenue Fixed Component per Month Variable Component per Job. $ 280 Actual Total for February $ 33,650 Technician wages $ 8,500 $ 8,350 Mobile lab operating expenses $ 4,800 $ 31 $ 8,670 office expenses $ 2,400 $ 3 $ 2,640 Advertising expenses $ 1,570 $ 1,640 Insurance $ 2,900 Miscellaneous expenses $940 $1 $ 2,900 $375 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $31 per job, and the actual mobile lab operating expenses for February were $8,670. The company expected to work 130 jobs in February, but actually worked 136 jobs.