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				$	277		$	33,260
Technician wages	$	8,300					$	8,150
Mobile lab operating expenses	$	4,800		$	34		$	9,060
Office expenses	$	2,500		$	3		$	2,740
Advertising expenses	$	1,550					$	1,620
Insurance	$	2,870					$	2,870
Miscellaneous expenses	$	980		$	1		$	415

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $34 per job, and the actual mobile lab operating expenses for February were $9,060. The company expected to work 130 jobs in February, but actually worked 136 jobs.

Required:

Prepare a flexible budget performance report showing AirQual Test Corporations revenue and spending variances and activity variances for February.