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

	Fixed Component per Month		Variable Component per Job		Actual Total for February
Revenue			$	279	$	30,730
Technician wages	$	8,500			$	8,350
Mobile lab operating expenses	$	4,900	$	26	$	8,180
Office expenses	$	2,500	$	4	$	2,830
Advertising expenses	$	1,560			$	1,630
Insurance	$	2,900			$	2,900
Miscellaneous expenses	$	970	$	1	$	395

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $26 per job, and the actual mobile lab operating expenses for February were $8,180.

The company expected to work 120 jobs in February, but actually worked 118 jobs.

Required:

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