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		$ 0.50
Electricity	$ 1,400	$ 0.05
Maintenance		$ 0.15
Wages and salaries	$ 4,400	$ 0.30
Depreciation	$ 8,400
Rent	$ 1,900
Administrative expenses	$ 1,400	$ 0.03

For example, electricity costs should be $1,400 per month plus $0.05 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.90 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	8,100
Revenue	$ 57,300
Expenses:
Cleaning supplies	4,500
Electricity	1,770
Maintenance	1,440
Wages and salaries	7,160
Depreciation	8,400
Rent	2,100
Administrative expenses	1,540
Total expense	26,910
Net operating income	$ 30,390

Required:

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