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 $ 0.40 Electricity $ 1,400 $ 0.06 Maintenance $ 0.20 Wages and salaries $ 4,000 $ 0.30 Depreciation $ 8,100 Rent $ 2,200 Administrative expenses $ 1,400 $ 0.04 For example, electricity costs are $1,400 per month plus $0.06 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.40 per car washed. The actual operating results for August appear below. Lavage Rapide Income Statement For the Month Ended August 31 Actual cars washed 8,400 Revenue $ 55,220 Expenses: Cleaning supplies 3,820 Electricity 1,868 Maintenance 1,900 Wages and salaries 6,850 Depreciation 8,100 Rent 2,400 Administrative expenses 1,632 Total expense 26,570 Net operating income $ 28,650 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.)