Lavage Rapide is a Canadian company that owns and operates a large automatic carwash facility near Montreal. The following table provides data concerning the companys costs:

Fixed Cost per Month

Cost per Car Washed

Cleaning supplies				$	0.50
Electricity	$	1,400		$	0.08
Maintenance				$	0.15
Wages and salaries	$	4,200		$	0.30
Depreciation	$	8,000
Rent	$	2,000
Administrative expenses	$	1,400		$	0.03

For example, electricity costs are $1,400 per month plus $0.08 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.10 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,300
Revenue	$	52,120
Expenses:
Cleaning supplies		4,600
Electricity		2,026
Maintenance		1,470
Wages and salaries		7,020
Depreciation		8,000
Rent		2,200
Administrative expenses		1,546
Total expense		26,862
Net operating income	$	25,258

Required:

Complete the flexible budget performance report that shows the companys activity variances and revenue and spending 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.)