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 company's costs:

For example, electricity costs are $$1,200$ per month plus $$0\mathrm{.}09$ per car washed. The company expects to wash $8,400$

cars in August and to collect an average of $$6\mathrm{.}90$ per car washed.

The actual operating results for August appear below.

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.$)$