Lavage Rapide is a Canadian company that owns and operates a large automatic carwash facility near Montreal. The following table provides data concerning the companys costs:

Fixed Cost per Month Cost per Car Washed Cleaning supplies $ 0.60 Electricity $ 1,300 $ 0.09 Maintenance $ 0.20 Wages and salaries $ 4,900 $ 0.20 Depreciation $ 8,100 Rent $ 1,900 Administrative expenses $ 1,800 $ 0.04

For example, electricity costs are $1,300 per month plus $0.09 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.20 per car washed. The actual operating results for August appear below. Lavage Rapide Income Statement For the Month Ended August 31 Actual cars washed 8,500 Revenue $ 54,180 Expenses: Cleaning supplies 5,540 Electricity 2,026 Maintenance 1,920 Wages and salaries 6,940 Depreciation 8,100 Rent 2,100 Administrative expenses 2,036 Total expense 28,662 Net operating income $ 25,518 Required: Complete the flexible budget performance report that shows the companys activity variances and revenue and spending 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.)