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

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).)