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	$ 38,800
Technician wages	$ 8,100		$ 7,950
Mobile lab operating expenses	$ 4,900	$ 31	$ 9,390
Office expenses	$ 2,300	$ 3	$ 2,600
Advertising expenses	$ 1,560		$ 1,630
Insurance	$ 2,870		$ 2,870
Miscellaneous expenses	$ 940	$ 2	$ 545

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $31 per job, and the actual mobile lab operating expenses for February were $9,390. The company expected to work 150 jobs in February, but actually worked 160 jobs.

Required:

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