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 $ 1.10 Electricity $ 2,910 0.50 Maintenance 0.70 Wages and salaries 6,100 0.80 Depreciation 9,700 Rent 3,500 Administrative expenses 3,240 0.08 For example, electricity costs are $2,910 per month plus $0.50 per car washed. The company expects to wash 9,400 cars in October and to collect an average of $8.20 per car washed. Auto Lavages actual level of activity was 9,500 cars. The actual revenues and expenses for October are given below: Auto Lavage Income Statement For the Month Ended October 31 Actual cars washed 9,500 Sales $ 80,100 Variable expenses: Cleaning supplies 10,680 Electricity 4,796 Maintenance 6,420 Wages and salaries 7,850 Administrative 810 Fixed expenses: Electricity 2,990 Wages and salaries 6,100 Depreciation 9,700 Rent 3,500 Administrative 3,145 Total expense 55,991 Net operating income $ 24,109

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 9,400 cars. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)