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 $ 276 $ 38,650 Technician wages $ 8,300 $ 8,150 Mobile lab operating expenses $ 4,800 $ 31 $ 9,290 Office expenses $ 2,300 $ 3 $ 2,600 Advertising expenses $ 1,610 $ 1,680 Insurance $ 2,880 $ 2,880 Miscellaneous expenses $ 940 $ 1 $ 395 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 $9,290. The company expected to work 150 jobs in February, but actually worked 160 jobs. Required: Prepare a flexible budget performance report showing AirQual Test Corporations revenue and spending variances and activity