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 companys costs:

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.40
Electricity	$	1,100		$	0.08
Maintenance				$	0.20
Wages and salaries	$	4,300		$	0.30
Depreciation	$	8,200
Rent	$	2,000
Administrative expenses	$	1,500		$	0.02

For example, electricity costs should be $1,100 per month plus $0.08 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.20 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		8,300
Revenue	$	52,940
Expenses:
Cleaning supplies		3,780
Electricity		1,726
Maintenance		1,880
Wages and salaries		7,120
Depreciation		8,200
Rent		2,200
Administrative expenses		1,564
Total expense		26,470
Net operating income	$	26,470

Required:

Prepare a flexible budget performance report that shows the companys revenue and spending variances and 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.)