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EXERCISE 9-17 Flexible Budget Performance Report L09-1, LO9-2, L09-3, L09-4 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 Variable Actual Total per Month Component per Job for February Revenue $360 $18,950 Technician wages $6,400 $6,450 Mobile lab operating expenses $2,900 $4,530 Office expenses $2,600 $2 $3,050 Advertising expenses $970 $995 Insurance $1,680 $1,680 Miscellaneous expenses $500 $3 $465 $35 The company uses the number of jobs as its measure of activity. For example, mobile lab operat- ing expenses should be $2,900 plus $35 per job, and the actual mobile lab operating expenses for February were $4,530. The company expected to work 50 jobs in February, but actually worked 52 jobs. Required: Using Exhibit 9-8 as your guide, prepare a flexible budget performance report showing AirQual Test Corporation's revenue and spending variances and activity variances for February