AirQual Test Corporation provides on-site air quality testing services. The company 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 $ 278 $ 27,830 Technician wages $ 8,300 $ 8,150 Mobile lab operating expenses $ 4,600 $ 32 $ 7,960 Office expenses $ 2,600 $ 3 $ 2,780 Advertising expenses $ 1,550 $ 1,620 Insurance $ 2,900 $ 2,900 Miscellaneous expenses $ 960 $ 1 $ 375 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 $7,960. The company expected to work 110 jobs in February but actually worked 116 jobs.

Required:

Prepare a flexible budget performance report for February.