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 $ 0.60 Electricity $ 3,250 0.20 Maintenance 0.40 Wages and salaries 6,400 0.50 Depreciation 10,000 Rent 3,800 Administrative expenses 3,520 0.05 For example, electricity costs are $3,250 per month plus $0.20 per car washed. The company expects to wash 9,700 cars in October and to collect an average of $7.60 per car washed. Auto Lavages actual level of activity was 9,800 cars. The actual revenues and expenses for October are given below: Auto Lavage Income Statement For the Month Ended October 31 Actual cars washed 9,800 Sales $ 77,600 Variable expenses: Cleaning supplies 6,600 Electricity 2,035 Maintenance 3,500 Wages and salaries 5,102 Administrative 580 Fixed expenses: Electricity 3,320 Wages and salaries 6,400 Depreciation 10,000 Rent 3,800 Administrative 3,445 Total expense 44,782 Net operating income $ 32,818 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 9,700 cars. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)