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: $ 0.50

Electricity: [Fixed Cost per Month] $ 1,000 [Cost Per Car Washed] $ 0.09

Maintenance: [Cost Per Car Washed] $ 0.10 Wages and salaries: [Fixed Cost per Month] $ 4,100 [Cost Per Car Washed] $ 0.20 Depreciation: [Fixed Cost per Month] $ 8,400 Rent: [Fixed Cost per Month] $ 1,800 Administrative expenses: [Fixed Cost per Month] $1,500 [Cost Per Car Washed] $0.04

For example , electricity costs should be $1,000 per month plus $ 0.09 per car washed . The company expects to wash 8500 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: 8,600

Revenue: $ 56,500

Cleaning supplies: 4,750

Electricity 1,735

Maintenance 1,090

Wages and salaries 6,160

Depreciation 8,400

Rent 2,000

Administrative expenses 1,740

Total expense 25,875 $

Net operating income 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 .

Help Sa Lavage Rapide Flexible Budget Performance Report For the Month Ended August 31 Actual Revenue and Flexible Planning Results Spending Variances Budget Activity Variances Budget ars washed 8,600 evenue $ 56,500 penses Cleaning supplies 4,750 Electricity 1,735 Maintenance 1,090 Wages and salaries 6,160 Depreciation 8,400 Rent 2,000