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:

The actual operating results for August are as follows:

For example, electricity costs should be $1,400 per month plus $0.05 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.80 per car washed.

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.50
Electricity	$ 1,400	$ 0.05
Maintenance		$ 0.20
Wages and salaries	$ 4,400	$ 0.40
Depreciation	$ 8,300
Rent	$ 2,000
Administrative expenses	$ 1,600	$ 0.05

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.)

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed	8,200
Revenue	$ 57,180
Expenses:
Cleaning supplies	4,550
Electricity	1,775
Maintenance	1,860
Wages and salaries	8,000
Depreciation	8,300
Rent	2,200
Administrative expenses	1,905
Total expense	28,590
Net operating income	$ 28,590