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

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.50
Electricity	$	1,400		$	0.10
Maintenance				$	0.10
Wages and salaries	$	4,200		$	0.30
Depreciation	$	8,100
Rent	$	2,100
Administrative expenses	$	1,700		$	0.03

For example, electricity costs are $1,400 per month plus $0.10 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.30 per car washed. The company actually washed 8,400 cars in August.

Required:

Calculate the company's 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.)

Lavage Rapide
Activity Variances
For the Month Ended August 31
Revenue		F
Expenses:
Cleaning supplies		U
Electricity		U
Maintenance		U
Wages and salaries		U
Depreciation		None
Rent		None
Administrative expenses		U
Total expense		U
Net operating income		F

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

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.70
Electricity	$	1,200		$	0.08
Maintenance				$	0.15
Wages and salaries	$	4,100		$	0.30
Depreciation	$	8,400
Rent	$	2,200
Administrative expenses	$	1,600		$	0.04

For example, electricity costs are $1,200 per month plus $0.08 per car washed. The company actually washed 8,500 cars in August and collected an average of $6.80 per car washed.

Required:

Prepare the companys flexible budget for August.

Lavage Rapide
Flexible Budget
For the Month Ended August 31
Revenue
Expenses:
Cleaning supplies
Electricity
Maintenance
Wages and salaries
Depreciation
Rent
Administrative expenses
Total expense	0
Net operating income	$0