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 Technician wages office expenses $277 $ 30,490 $ 8,500 $ 8,350 Mobile lab operating expenses $ 4,700 $ 30 $ 8,140 Advertising expenses $2,500 $1,550 $ 3 $ 2,710 $ 1,620 Insurance Miscellaneous expenses $ 2,900 $ $ 2,900 930 $ 1 $ 355 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,700 plus $30 per job, and the actual mobile lab operating expenses for February were $8,140. The company expected to work 120 jobs in February, but actually worked 128 jobs.