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 : Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Fixed Cost per Month $ 1,000 $ 4,100 $ 8,400 $ 1,800 $ 1,500 Cest per Car Washed $ 0.50 $ 0.09 $ 0.10 $ 0.20 $ 0.04 For example , electricity costs should be $ 1,000 per month plus $ 0.09 per car washed . The company expects to wash cars in August and to collect an average of $ 6.40 per car washed . The actual operating results for August are as follows :

Lavage Rapive Income Statement For the Month Ended August 31 Actual cars washed Revenue Expenses : Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Total expense Net operating income 8,600 $ 56,500 4,750 1,735 1,090 6,160 8,400 2,000 1,740 25,875 $ 30 , 625 Required : Prepare a flexible budget performance report that shows the company's revenue and spending van variances for August . ( Indicate the effect of each variance by selecting " F " for favorable , " U " for for no effect ( i.e. , zero variance ) . Input all amounts as positive values . )