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:

August and to collect an average of $$6\mathrm{.}70$ per car washed.

The actual operating results for August are as follows:

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.$)$