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 Revenue Variable Component per Job $280 Actual Total for February $ 39,250 Technician wages $ 8,400 $ 8,250 Mobile lab operating expenses $ 4,600 $ 32 $ 9,240 office expenses $ 2,700 $ 3 $ 3,000 Advertising expenses $ 1,580 $ 1,650 Insurance Miscellaneous expenses. $2,870 $ $ 2,870 940 $1 $ 395 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $32 per job, and the actual mobile lab operating expenses for February were $9,240. The company expected to work 150 jobs in February, but actually worked 160 jobs.