Auto Lavage is a Canadian company that owns and operates a large automatic carwash facility near Quebec. The following table provides data concerning the company$$s expected costs:

Fixed Cost

per Month Cost per

Car Washed

Cleaning supplies $ $0\mathrm{.}80$

Electricity $ $1,5100\mathrm{.}20$

Maintenance $0\mathrm{.}40$

Wages and salaries $4,8000\mathrm{.}50$

Depreciation $8,400$

Rent $2,200$

Administrative expenses $1,9100\mathrm{.}06$

For example, electricity costs are $$1,510$ per month plus $$0\mathrm{.}20$ per car washed. The company expects to wash $8,100$ cars in October and to collect an average of $$6\mathrm{.}00$ per car washed.

Auto Lavage$$s actual level of activity was $8,200$ cars. The actual revenues and expenses for October are given below:

Auto Lavage

Income Statement

For the Month Ended October $31$

Actual cars washed $8,200$

Sales $ $53,300$

Variable expenses:

Cleaning supplies $7,250$

Electricity $1,690$

Maintenance $2,780$

Wages and salaries $4,205$

Administrative $586$

Fixed expenses:

Electricity $1,560$

Wages and salaries $4,800$

Depreciation $8,400$

Rent $2,200$

Administrative $1,845$

Total expense $35,316$

Net operating income $ $17,984$

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$).)$