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 Component Actual Total
per Month per Job for February
Revenue $360 $18,950
Technician wages $6,400 $6,450
Mobile lab operating expenses $2,900 $35 $4,530
Office expenses $2,600 $2 $3,050
Advertising expenses $970 $995
Insurance $1,680 $1,680
Miscellaneous expenses $500 $3 $465
The company uses the number of jobs as its measure of activity. For example, mobile lab operating 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:
Prepare a flexible budget performance report showing AirQual Test Corporation's revenue and spending variances and activity variances for February.

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