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 $276 $35,890
Technician wages $8,600 $8,450
Mobile lab operating expenses $4,600 $34 $9,200
Office expenses $2,800 $3 $3,070
Advertising expenses $1,580 $1,650
Insurance $2,890 $2,890
Miscellaneous expenses $930 $1 $375
The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $34 per job, and the actual mobile lab operating expenses for February were $9,200. The company expected to work 140 jobs in February, but actually worked 150 jobs.
Required:
Complete the flexible budget performance report showing AirQual Test Corporation’s revenue and spending variances and activity variances for February.

AirQual Test Corporation

Flexible Budget:

                                           Fixed     Variable  Actual   Flexible  Variance

Revenue                                             $276 $35,890  $41,400  ($5,510)  U

Technician wages             $8,600                $8,450      8,600        150   F    

Mobile lab operating exp. $4,600      $34  $9,200      9,700        500   F

Office expenses                $2,800         $3  $3,070     3,250         180   F

Advertising expenses        $1,580                $1,650      1,580          (70)  U

Insurance                           $2,890              $2,890      2,890          0   N/A

Miscellaneous expenses     $930         $1     $375       1,080        705   F

Total                                                           $10,255   $14,300   $4,045   U

Explanation:

a) Data and Calculations:

                                           Fixed     Variable  Actual

Revenue                                             $276 $35,890  

Technician wages             $8,600                $8,450  

Mobile lab operating exp. $4,600      $34  $9,200  

Office expenses                $2,800         $3  $3,070  

Advertising expenses        $1,580                $1,650  

Insurance                           $2,890              $2,890  

Miscellaneous expenses     $930         $1     $375

Expected number of jobs to be worked = 140

Actual number of jobs worked = 150

Flexible costs:

Revenue = $276 * 150 = $41,400

Mobile lab operating expense:

Fixed element = $4,600

Variable element = $34 * 150 = $5,100

Total flexible budget = $9,700

Office Expenses:

Fixed element = $2,800

Variable element =  $3 * 150 = $450

Total flexible budget =  $3,250

Miscellaneous expenses:

Fixed element = $930

Variable element = $1 * 150 = $150

Total flexible budget = $1,080

Spending Variances:

Technician wages             $8,600                $8,450      8,600        150   F      

Advertising expenses        $1,580                $1,650      1,580          (70)  U

Insurance                           $2,890              $2,890      2,890          0   N/A

Spending variances = $80 F

Activity Variances:

Mobile lab operating exp. $4,600      $34  $9,200      9,700        500   F

Office expenses                $2,800         $3  $3,070     3,250         180    F

Miscellaneous expenses     $930         $1     $375       1,080        705    F

Total activity variances = $1,385 F

if kj of heat is transferred o 1200 g liquid water at 36'c, what would the new temperature of the water be? (he specific heat capacity of liquid water is 4.186 j/g''c)

a. 15'c

b.100'c

c.51'c

d.36'c