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	$ 0.06
Maintenance		$ 0.10
Wages and salaries	$ 4,000	$ 0.30
Depreciation	$ 8,400
Rent	$ 1,800
Administrative expenses	$ 1,400	$ 0.01

For example, electricity costs should be $1,400 per month plus $0.06 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 are as follows:

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed	8,400
Revenue	$ 52,730
Expenses:
Cleaning supplies	3,820
Electricity	1,868
Maintenance	1,070
Wages and salaries	6,850
Depreciation	8,400
Rent	2,000
Administrative expenses	1,383
Total expense	25,391
Net operating income	$ 27,339

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.)