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 $ 275 $ 30,250 Technician wages $ 8,400 $ 8,250 Mobile lab operating expenses $ 4,800 $ 31 $ 8,360 Office expenses $ 2,400 $ 4 $ 2,730 Advertising expenses $ 1,560 $ 1,630 Insurance $ 2,860 $ 2,860 Miscellaneous expenses $ 960 $ 1 $ 385 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $31 per job, and the actual mobile lab operating expenses for February were $8,360. The company expected to work 120 jobs in February, but actually worked 124 jobs.