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		$	0.07
Maintenance				$	0.30
Wages and salaries	$	4,100		$	0.40
Depreciation	$	8,400
Rent	$	2,000
Administrative expenses	$	1,500		$	0.02

For example, electricity costs are $1,400 per month plus $0.07 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.70 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,100
Revenue	$	55,700
Expenses:
Cleaning supplies		4,500
Electricity		1,930
Maintenance		2,640
Wages and salaries		7,660
Depreciation		8,400
Rent		2,200
Administrative expenses		1,560
Total expense		28,890
Net operating income	$	26,810

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.)

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		$	0.07
Maintenance				$	0.30
Wages and salaries	$	4,100		$	0.40
Depreciation	$	8,400
Rent	$	2,000
Administrative expenses	$	1,500		$	0.02

For example, electricity costs are $1,400 per month plus $0.07 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.70 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,100
Revenue	$	55,700
Expenses:
Cleaning supplies		4,500
Electricity		1,930
Maintenance		2,640
Wages and salaries		7,660
Depreciation		8,400
Rent		2,200
Administrative expenses		1,560
Total expense		28,890
Net operating income	$	26,810

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.)