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	$	3,450			0.30
Maintenance					0.50
Wages and salaries		6,600			0.60
Depreciation		10,200
Rent		4,000
Administrative expenses		3,740			0.07

For example, electricity costs are $3,450 per month plus $0.30 per car washed. The company expects to wash 9,900 cars in October and to collect an average of $7.80 per car washed.

Auto Lavages actual level of activity was 10,000 cars. The actual revenues and expenses for October are given below:

Auto Lavage Income Statement For the Month Ended October 31
Actual cars washed		10,000
Sales	$	79,900
Variable expenses:
Cleaning supplies		9,850
Electricity		3,082
Maintenance		4,525
Wages and salaries		6,250
Administrative		790
Fixed expenses:
Electricity		3,540
Wages and salaries		6,600
Depreciation		10,200
Rent		4,000
Administrative		3,645
Total expense		52,482
Net operating income	$	27,418

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 9,900 cars. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)