Exercise $9-11($Static$)$ Activity Variances $[$L$09-2]$

Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table

provides estimates concerning the company's costs:

For example, electricity costs should be $$1,200$ per month plus $$0\mathrm{.}15$ per car washed. The company expects to wash $9,000$ cars in

August and to collect an average of $$4\mathrm{.}90$ per car washed. The company actually washed $8,800$ cars in August.

Required:

Calculate the company's activity variances for August. $($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for

unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.$)$