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	$ 1,400	$ 0.08
Maintenance		$ 0.25
Wages and salaries	$ 4,000	$ 0.30
Depreciation	$ 8,000
Rent	$ 2,000
Administrative expenses	$ 1,600	$ 0.04

For example, electricity costs should be $1,400 per month plus $0.08 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.90 per car washed.

The actual operating results for August are as follows:

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed	8,200
Revenue	$ 57,990
Expenses:
Cleaning supplies	6,170
Electricity	2,018
Maintenance	2,265
Wages and salaries	6,790
Depreciation	8,000
Rent	2,200
Administrative expenses	1,824
Total expense	29,267
Net operating income	$ 28,723

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.)