AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations:

AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations: Fixed Variable Actual Component Component Total for per Month per Job February 277 $36,030 Revenue $8,500 8,350 Technician wages $4,700 26 8,500 Mobile lab operating expenses $2,400 2 2,530 Office expenses 1,630 $1,560 Advertising expenses $2,860 Insurance 2,860 970 2 555 Miscellaneous expenses The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,700 plus $26 per job, and the actual mobile lab operating expenses for February were $8,500. The company expected to work 140 jobs in February, but actually worked 132 jobs