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 companys costs:

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.60
Electricity	$	1,500		$	0.09
Maintenance				$	0.20
Wages and salaries	$	4,000		$	0.20
Depreciation	$	8,300
Rent	$	2,200
Administrative expenses	$	1,600		$	0.05

For example, electricity costs should be $1,500 per month plus $0.09 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.50 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		8,200
Revenue	$	54,750
Expenses:
Cleaning supplies		5,360
Electricity		2,199
Maintenance		1,860
Wages and salaries		5,980
Depreciation		8,300
Rent		2,400
Administrative expenses		1,905
Total expense		28,004
Net operating income	$	26,746

Required:

Prepare a flexible budget performance report that shows the companys revenue and spending variances and 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.)