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		$	27,610
Technician wages	$	8,000					$	7,850
Mobile lab operating expenses	$	4,700		$	33		$	8,170
Office expenses	$	2,800		$	3		$	2,980
Advertising expenses	$	1,580					$	1,650
Insurance	$	2,850					$	2,850
Miscellaneous expenses	$	940		$	2		$	465

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,700 plus $33 per job, and the actual mobile lab operating expenses for February were $8,170. The company expected to work 110 jobs in February, but actually worked 114 jobs.

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