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

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Accounting

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 $ 280 $ 36,450
Technician wages $ 8,200 $ 8,050
Mobile lab operating expenses $ 5,000 $ 31 $ 9,180
Office expenses $ 2,700 $ 4 $ 3,110
Advertising expenses $ 1,570 $ 1,640
Insurance $ 2,900 $ 2,900
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 $5,000 plus $31 per job, and the actual mobile lab operating expenses for February were $9,180. The company expected to work 140 jobs in February, but actually worked 150 jobs.

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