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	$	1,400				0.10
Maintenance						0.30
Wages and salaries		4,700				0.40
Depreciation		8,300
Rent		2,100
Administrative expenses		1,800				0.05

For example, electricity costs are $1,400 per month plus $0.10 per car washed. The company expects to wash 8,000 cars in October and to collect an average of $5.90 per car washed.

Auto Lavages actual level of activity was 8,100 cars. The actual revenues and expenses for October are given below:

Auto Lavage Income Statement For the Month Ended October 31
Actual cars washed		8,100
Sales	$	49,300
Variable expenses:
Cleaning supplies		6,075
Electricity		891
Maintenance		2,187
Wages and salaries		3,402
Administrative		486
Fixed expenses:
Electricity		1,450
Wages and salaries		4,700
Depreciation		8,300
Rent		2,100
Administrative		1,745
Total expense		31,336
Net operating income	$	17,964

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 8,000 cars. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)