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 company$$s costs:

Fixed Cost per Month Cost Lavage Rapide

Flexible Budget Performance Report

For the Month Ended August $31$

$\backslash$table$[[,\backslash$table$[[$Actual$],[$Results$]],\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Planning$],[$Budget$]]],[$Cars washed,$8,100,,],[$Revenue$,54,100,,],[$Expenses:$],[$Cleaning supplies,$4,500,,],[$Electricity$,2,190,,],[$Maintenance$,1,440,,],[$Wages and salaries,$8,160,,],[$Depreciation$,8,400,,],[$Rent$,2,100,,],[$Administrative expenses,$1,760,,],[$Total expense,$28,550,,],[$Net operating income,$25,550,,]]$per Car Washed

Cleaning supplies $ $0\mathrm{.}50$

Electricity $ $1,500$ $ $0\mathrm{.}09$

Maintenance $ $0\mathrm{.}15$

Wages and salaries $ $4,600$ $ $0\mathrm{.}40$

Depreciation $ $8,400$

Rent $ $1,900$

Administrative expenses $ $1,700$ $ $0\mathrm{.}02$

For example, electricity costs should be $$1,500$ per month plus $$0\mathrm{.}09$ per car washed. The company expects to wash $8,000$ cars in August and to collect an average of $$6\mathrm{.}50$ 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 $8,100$

Revenue $ $54,100$

Expenses:

Cleaning supplies $4,500$

Electricity $2,190$

Maintenance $1,440$

Wages and salaries $8,160$

Depreciation $8,400$

Rent $2,100$

Administrative expenses $1,760$

Total expense $28,550$

Net operating income $ $25,550$

Required:

Prepare a flexible budget performance report that shows the company$$s 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.