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		$ 0.40
Electricity	$ 1,400	$ 0.08
Maintenance		$ 0.25
Wages and salaries	$ 4,300	$ 0.20
Depreciation	$ 8,100
Rent	$ 1,900
Administrative expenses	$ 1,300	$ 0.02

For example, electricity costs should be $1,400 per month plus $0.08 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	3,740
Electricity	2,018
Maintenance	2,265
Wages and salaries	6,280
Depreciation	8,100
Rent	2,100
Administrative expenses	1,362
Total expense	25,865
Net operating income	$ 28,075

Required:

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