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				$	0.70
Electricity	$	1,100		$	0.05
Maintenance				$	0.20
Wages and salaries	$	4,300		$	0.20
Depreciation	$	8,100
Rent	$	2,000
Administrative expenses	$	1,600		$	0.04

For example, electricity costs are $1,100 per month plus $0.05 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.30 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,100
Revenue	$	52,500
Expenses:
Cleaning supplies		6,100
Electricity		1,470
Maintenance		1,840
Wages and salaries		6,260
Depreciation		8,100
Rent		2,200
Administrative expenses		1,820
Total expense		27,790
Net operating income	$	24,710

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.)

Lavage Rapide
Flexible Budget Performance Report
For the Month Ended August 31
	Revenue and Spending Variances		Activity Variances
Revenue		F	$630	F
Expenses:
Cleaning supplies		U	70	U
Electricity		F	5	U
Maintenance		U	20	U
Wages and salaries		U	20	U
Depreciation		None	0	None
Rent		U	0	None
Administrative expenses		F	4	U
Total expense		U	119	U
Net operating income		F	$511	F