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				$	0.70
Electricity	$	1,800			0.10
Maintenance					0.30
Wages and salaries		5,100			0.40
Depreciation		8,700
Rent		2,500
Administrative expenses		2,240			0.09

For example, electricity costs are $1,800 per month plus $0.10 per car washed. The company expects to wash 8,400 cars in October and to collect an average of $6.30 per car washed.

Auto Lavages actual level of activity was 8,500 cars. The actual revenues and expenses for October are given below:

Auto Lavage Income Statement For the Month Ended October 31
Actual cars washed		8,500
Sales	$	56,300
Variable expenses:
Cleaning supplies		6,475
Electricity		910
Maintenance		2,075
Wages and salaries		3,802
Administrative		856
Fixed expenses:
Electricity		1,890
Wages and salaries		5,100
Depreciation		8,700
Rent		2,500
Administrative		2,145
Total expense		34,453
Net operating income	$	21,847

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 8,400 cars. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)

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