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		$ 0.70
Electricity	$ 1,100	$ 0.05
Maintenance		$ 0.30
Wages and salaries	$ 4,700	$ 0.40
Depreciation	$ 8,000
Rent	$ 2,000
Administrative expenses	$ 1,700	$ 0.01

For example, electricity costs should be $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 $6.80 per car washed. The company actually washed 8,100 cars in August.

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: For example, electricity costs should be $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 $6.80 per car washed. The company actually washed 8,100 cars in August. Required: Calculate the company's 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. \begin{tabular}{|l|c|} \hline \multicolumn{1}{|c|}{ Lavage Rapide } \\ \hline \multicolumn{1}{|c|}{ Activity Variances } \\ \hline For the Month Ended August 31 & \\ \hline Revenue & F \\ \hline Expenses: & U \\ \hline Cleaning supplies & U \\ \hline Electricity & U \\ \hline Maintenance & None \\ \hline Wages and salaries & None \\ \hline Depreciation & U \\ \hline Rent & U \\ \hline Administrative expenses & F \\ \hline Total expense & U \\ \hline Net operating income & \\ \hline \end{tabular}