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	$	8,500					$	8,350
Mobile lab operating expenses	$	4,700		$	31		$	9,190
Office expenses	$	2,600		$	3		$	2,900
Advertising expenses	$	1,560					$	1,630
Insurance	$	2,900					$	2,900
Miscellaneous expenses	$	930		$	2		$	535

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,700 plus $31 per job, and the actual mobile lab operating expenses for February were $9,190. 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.