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		$	36,030
Technician wages	$	8,500					$	8,350
Mobile lab operating expenses	$	4,500		$	31		$	8,680
Office expenses	$	2,800		$	3		$	3,070
Advertising expenses	$	1,610					$	1,680
Insurance	$	2,880					$	2,880
Miscellaneous expenses	$	950		$	2		$	535

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,500 plus $31 per job, and the actual mobile lab operating expenses for February were $8,680. The company expected to work 140 jobs in February, but actually worked 146 jobs.

Required:

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