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				$	0.70
Electricity	$	1,400		$	0.07
Maintenance				$	0.25
Wages and salaries	$	4,100		$	0.30
Depreciation	$	8,100
Rent	$	2,100
Administrative expenses	$	1,500		$	0.04

For example, electricity costs are $1,400 per month plus $0.07 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.40 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		8,200
Revenue	$	53,940
Expenses:
Cleaning supplies		6,170
Electricity		1,937
Maintenance		2,265
Wages and salaries		6,890
Depreciation		8,100
Rent		2,300
Administrative expenses		1,724
Total expense		29,386
Net operating income	$	24,554

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.)