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	$	1,200		$	0.05
Maintenance				$	0.10
Wages and salaries	$	4,100		$	0.40
Depreciation	$	8,100
Rent	$	1,900
Administrative expenses	$	1,700		$	0.04

For example, electricity costs are $1,200 per month plus $0.05 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.50 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	$	56,050
Expenses:
Cleaning supplies		4,650
Electricity		1,585
Maintenance		1,070
Wages and salaries		7,780
Depreciation		8,100
Rent		2,100
Administrative expenses		1,932
Total expense		27,217
Net operating income	$	28,833

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.)