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				$	0.70
Electricity	$	2,800			0.10
Maintenance					0.30
Wages and salaries		6,000			0.40
Depreciation		9,600
Rent		3,400
Administrative expenses		3,130			0.07

For example, electricity costs are $2,800 per month plus $0.10 per car washed. The company expects to wash 9,300 cars in October and to collect an average of $7.20 per car washed.

Auto Lavages actual level of activity was 9,400 cars. The actual revenues and expenses for October are given below:

Auto Lavage Income Statement For the Month Ended October 31
Actual cars washed		9,400
Sales	$	70,000
Variable expenses:
Cleaning supplies		7,350
Electricity		1,018
Maintenance		2,458
Wages and salaries		4,140
Administrative		710
Fixed expenses:
Electricity		2,880
Wages and salaries		6,000
Depreciation		9,600
Rent		3,400
Administrative		3,045
Total expense		40,601
Net operating income	$	29,399

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 9,300 cars. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)