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				$	0.90
Electricity	$	2,600			0.30
Maintenance					0.50
Wages and salaries		5,800			0.60
Depreciation		9,400
Rent		3,200
Administrative expenses		2,910			0.05

For example, electricity costs are $2,600 per month plus $0.30 per car washed. The company expects to wash 9,100 cars in October and to collect an average of $8.00 per car washed.

Auto Lavages actual level of activity was 9,200 cars. The actual revenues and expenses for October are given below:

Auto Lavage Income Statement For the Month Ended October 31
Actual cars washed		9,200
Sales	$	78,000
Variable expenses:
Cleaning supplies		8,515
Electricity		2,822
Maintenance		4,350
Wages and salaries		5,860
Administrative		510
Fixed expenses:
Electricity		2,660
Wages and salaries		5,800
Depreciation		9,400
Rent		3,200
Administrative		2,845
Total expense		45,962
Net operating income	$	32,038

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 9,100 cars. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)