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:

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Cost per$],[$Month$]],\backslash$table$[[$Cost per$],[$Car Washed$]]],[$Cleaning supplies,$$1,300,$$$0\mathrm{.}50$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:

Fixed Cost per Month Cost per Car Washed

Cleaning supplies $ $0\mathrm{.}50$

Electricity $ $1,300$ $ $0\mathrm{.}09$

Maintenance $ $0\mathrm{.}20$

Wages and salaries $ $4,500$ $ $0\mathrm{.}30$

Depreciation $ $8,100$

Rent $ $2,100$

Administrative expenses $ $1,500$ $ $0\mathrm{.}05$

For example, electricity costs should be $$1,300$ per month plus $$0\mathrm{.}09$ per car washed. The company expects to wash $8,000$ cars in August and to collect an average of $$6\mathrm{.}80$ 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 $8,100$

Revenue $ $56,500$

Expenses:

Cleaning supplies $4,500$

Electricity $1,990$

Maintenance $1,840$

Wages and salaries $7,260$

Depreciation $8,100$

Rent $2,300$

Administrative expenses $1,800$

Total expense $27,790$

Net operating income $ $28,710$

Required:

Prepare a flexible budget performance report that shows the company$$s revenue and spending variances and activity variances for August.

Note: 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.