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	$	1,300		$	0.07
Maintenance				$	0.15
Wages and salaries	$	4,400		$	0.40
Depreciation	$	8,300
Rent	$	2,200
Administrative expenses	$	1,500		$	0.02

For example, electricity costs are $1,300 per month plus $0.07 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.50 per car washed.

The actual operating results for August appear below.

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed		8,400
Revenue	$	56,050
Expenses:
Cleaning supplies		4,650
Electricity		1,851
Maintenance		1,485
Wages and salaries		8,080
Depreciation		8,300
Rent		2,400
Administrative expenses		1,566
Total expense		28,332
Net operating income	$	27,718

Required: Prepare a flexible budget performance report that shows the company's 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.)