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	$	2,500			0.50
Maintenance					0.70
Wages and salaries		5,700			0.80
Depreciation		9,300
Rent		3,100
Administrative expenses		2,800			0.04

For example, electricity costs are $2,500 per month plus $0.50 per car washed. The company expects to wash 9,000 cars in October and to collect an average of $8.80 per car washed.

Auto Lavages actual level of activity was 9,100 cars. The actual revenues and expenses for October are given below:

Auto Lavage Income Statement For the Month Ended October 31
Actual cars washed		9,100
Sales	$	82,600
Variable expenses:
Cleaning supplies		10,510
Electricity		4,622
Maintenance		6,050
Wages and salaries		7,450
Administrative		410
Fixed expenses:
Electricity		2,550
Wages and salaries		5,700
Depreciation		9,300
Rent		3,100
Administrative		2,745
Total expense		52,437
Net operating income	$	30,163

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 9,000 cars. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)