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				$	0.80
Electricity	$	2,150			0.20
Maintenance					0.40
Wages and salaries		5,400			0.50
Depreciation		9,000
Rent		2,800
Administrative expenses		2,520			0.05

For example, electricity costs are $2,150 per month plus $0.20 per car washed. The company expects to wash 8,700 cars in October and to collect an average of $6.60 per car washed.

Auto Lavages actual level of activity was 8,800 cars. The actual revenues and expenses for October are given below:

Auto Lavage Income Statement For the Month Ended October 31
Actual cars washed		8,800
Sales	$	60,300
Variable expenses:
Cleaning supplies		7,640
Electricity		1,820
Maintenance		2,990
Wages and salaries		4,760
Administrative		520
Fixed expenses:
Electricity		2,220
Wages and salaries		5,400
Depreciation		9,000
Rent		2,800
Administrative		2,445
Total expense		39,595
Net operating income	$	20,705

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 8,700 cars. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)