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		$0.80
Electricity	$1200	$0.15
Maintenance		$0.20
Wages and Salaries	$5000	$0.30
Depreciation	$6000
Rent	$8000
Administrative Expenses	$4000	$0.10

For example, electricity costs are $1,200 per month plus $0.15 per car washed. The company expected to wash 9,000 cars in August and to collect an average of $4.90 per car washed.

The actual operating results for August appear below.

	Lavage Rapide Income Statement For the Month Ended August 31
Actual Car Washed		8800
Revenue		$43080
Expenses:
Cleaning Suplies		$7560
Electricity		$2670
Maintenance		$2260
Wages and Salaries		$8500
Depreciation		$6000
Rent		$8000
Administrative Expenses		$4950
Total Expenses:		$39940
Net Operating Income		$3140

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