AirQual Test Corporation provides on-site air quality testing services. The company provided the following cost...

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Accounting

AirQual Test Corporation provides on-site air quality testing services. The company 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 $ 277 $ 30,490
Technician wages $ 8,500 $ 8,350
Mobile lab operating expenses $ 4,600 $ 32 $ 8,280
Office expenses $ 2,700 $ 3 $ 2,910
Advertising expenses $ 1,590 $ 1,660
Insurance $ 2,880 $ 2,880
Miscellaneous expenses $ 970 $ 2 $ 515
The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $32 per job, and the actual mobile lab operating expenses for February were $8,280. The company expected to work 120 jobs in February but actually worked 124 jobs.
Required:
Prepare a flexible budget performance report for February.

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