Auto Lavage is a Canadian company that owns and operates a large automatic carwash facility near Quebec. The following table provides data concerning the companys expected costs:

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.90
Electricity	$	3,050			0.30
Maintenance					0.50
Wages and salaries		6,200			0.60
Depreciation		9,800
Rent		3,600
Administrative expenses		3,300			0.09

For example, electricity costs are $3,050 per month plus $0.30 per car washed. The company expects to wash 9,500 cars in October and to collect an average of $7.40 per car washed.

Auto Lavages actual level of activity was 9,600 cars. The actual revenues and expenses for October are given below:

Auto Lavage Income Statement For the Month Ended October 31
Actual cars washed		9,600
Sales	$	73,400
Variable expenses:
Cleaning supplies		8,850
Electricity		2,965
Maintenance		4,600
Wages and salaries		6,105
Administrative		910
Fixed expenses:
Electricity		3,100
Wages and salaries		6,200
Depreciation		9,800
Rent		3,600
Administrative		3,245
Total expense		49,375
Net operating income	$	24,025

Required: 1. Prepare a flexible budget performance report for October. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)

2. Prepare a comprehensive performance report for October. Assume that the static budget for October was based on an activity level of 9,500 cars. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)