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		$ 0.70
Electricity	$ 1,400	$ 0.09
Maintenance		$ 0.15
Wages and salaries	$ 4,300	$ 0.40
Depreciation	$ 8,200
Rent	$ 2,100
Administrative expenses	$ 1,600	$ 0.03

For example, electricity costs should be $1,400 per month plus $0.09 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.00 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	8,400
Revenue	$ 51,900
Expenses:
Cleaning supplies	6,310
Electricity	2,117
Maintenance	1,485
Wages and salaries	7,980
Depreciation	8,200
Rent	2,300
Administrative expenses	1,749
Total expense	30,141
Net operating income	$ 21,759

Required:

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

Note: 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.