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		$ 0.30
Wages and salaries	$ 4,900	$ 0.20
Depreciation	$ 8,400
Rent	$ 2,100
Administrative expenses	$ 1,400	$ 0.02

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 $6.10 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	6,310
Electricity	2,117
Maintenance	2,730
Wages and salaries	6,920
Depreciation	8,400
Rent	2,300
Administrative expenses	1,466
Total expense	30,243
Net operating income	$ 22,487

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.)