Hajima Corporation's subsidiary, Kizami Lab Test Inc. provides onsite water quality testing services. The company has provided the following cost formulas and actual result for the month of March. Fixed components per month (RM) Revenue Technician wages Mobile lab operating expenses Advertising expenses insurance Miscellaneous expenses 6,400 2,900 970 1.680 500 Variable Actual total component per for March job (RM) (RM) 360 18,950 6,450 35 4,530 995 1,680 3 465 The company uses the number of jobs as its measure of activity. The company expected to work 50 jobs in March but actually worked 55 jobs. Required: Prepare a flexible budget performance report showing Kizami Lab Test Inc.' revenue and spending variances for March. (12 marks)