avage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the companys costs:

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.80
Electricity	$ 1,100	$ 0.07
Maintenance		$ 0.10
Wages and salaries	$ 4,900	$ 0.40
Depreciation	$ 8,200
Rent	$ 2,200
Administrative expenses	$ 1,400	$ 0.03

For example, electricity costs should be $1,100 per month plus $0.07 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.70 per car washed.

The actual operating results for August are as follows:

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed	8,500
Revenue	$ 58,380
Expenses:
Cleaning supplies	7,220
Electricity	1,658
Maintenance	1,080
Wages and salaries	8,620
Depreciation	8,200
Rent	2,400
Administrative expenses	1,552
Total expense	30,730
Net operating income	$ 27,650

Required:

Prepare a flexible budget performance report that shows the companys revenue and spending variances and activity variances for August