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		$	0.09
Maintenance				$	0.25
Wages and salaries	$	4,200		$	0.30
Depreciation	$	8,100
Rent	$	1,900
Administrative expenses	$	1,600		$	0.04

For example, electricity costs are $1,300 per month plus $0.09 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.60 per car washed.

The actual operating results for August appear below.

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed		8,500
Revenue	$	57,540
Expenses:
Cleaning supplies		4,700
Electricity		2,026
Maintenance		2,340
Wages and salaries		7,080
Depreciation		8,100
Rent		2,100
Administrative expenses		1,836
Total expense		28,182
Net operating income	$	29,358

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.)