Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides data concerning the companys costs:

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.60
Electricity	$	1,300		$	0.08
Maintenance				$	0.20
Wages and salaries	$	4,700		$	0.30
Depreciation	$	8,500
Rent	$	2,100
Administrative expenses	$	1,400		$	0.02

For example, electricity costs are $1,300 per month plus $0.08 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.10 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	$	52,730
Expenses:
Cleaning supplies		5,480
Electricity		1,934
Maintenance		1,900
Wages and salaries		7,550
Depreciation		8,500
Rent		2,300
Administrative expenses		1,466
Total expense		29,130
Net operating income	$	23,600

Required:

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