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				$	275		$	30,250
Technician wages	$	8,300					$	8,150
Mobile lab operating expenses	$	4,900		$	35		$	8,940
Office expenses	$	2,300		$	3		$	2,510
Advertising expenses	$	1,570					$	1,640
Insurance	$	2,880					$	2,880
Miscellaneous expenses	$	940		$	1		$	365

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $35 per job, and the actual mobile lab operating expenses for February were $8,940. The company expected to work 120 jobs in February, but actually worked 126 jobs.

Required:

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