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 $ 279 $ 36,310 Technician wages $ 8,300 $ 8,150 Mobile lab operating expenses $ 4,600 $ 31 $ 8,780 Office expenses $ 2,500 $ 3 $ 2,770 Advertising expenses $ 1,610 $ 1,680 Insurance $ 2,890 $ 2,890 Miscellaneous expenses $ 930 $ 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 $31 per job, and the actual mobile lab operating expenses for February were $8,780. The company expected to work 140 jobs in February, but actually worked 144 jobs. Required: Prepare a flexible budget performance report showing AirQual Test Corporations revenue and spending variances and activity variances for February.