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 Actual Total for February $ 279 $ 33,520 Technician wages $ 8,100 $ 7,950 Mobile lab operating expenses $ 4,600 $ 30 $ 8,340 office expenses $ 2,600 $ 2 $ 2,710 Advertising expenses $ 1,610 $ 1,680 Insurance $2,870 $2,870 Miscellaneous expenses $980 $415 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $30 per job, and the actual mobile lab operating expenses for February were $8,340. The company expected to work 130 jobs in February, but actually worked 138 jobs.