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:

Fixed Cost per Month Cost per Car Washed

Cleaning supplies $ $0\mathrm{.}60$

Electricity $ $1,300$ $ $0\mathrm{.}09$

Maintenance $ $0\mathrm{.}20$

Wages and salaries $ $4,400$ $ $0\mathrm{.}40$

Depreciation $ $8,000$

Rent $ $1,800$

Administrative expenses $ $1,700$ $ $0\mathrm{.}01$

For example, electricity costs should be $$1,300$ per month plus $$0\mathrm{.}09$ per car washed. The company expects to wash $8,100$ cars in August and to collect an average of $$6\mathrm{.}80$ 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 $ $57,180$

Expenses:

Cleaning supplies $5,360$

Electricity $1,999$

Maintenance $1,860$

Wages and salaries $8,000$

Depreciation $8,000$

Rent $2,000$

Administrative expenses $1,681$

Total expense $28,900$

Net operating income $ $28,280$

Required:

Prepare a flexible budget performance report that shows the company$$s revenue and spending variances and activity variances for August.