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				$	0.40
Electricity	$	1,200		$	0.06
Maintenance				$	0.10
Wages and salaries	$	4,800		$	0.30
Depreciation	$	8,300
Rent	$	2,100
Administrative expenses	$	1,500		$	0.01

For example, electricity costs are $1,200 per month plus $0.06 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.20 per car washed.

The actual operating results for August appear below.

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed		8,100
Revenue	$	51,700
Expenses:
Cleaning supplies		3,700
Electricity		1,650
Maintenance		1,040
Wages and salaries		7,560
Depreciation		8,300
Rent		2,300
Administrative expenses		1,480
Total expense		26,030
Net operating income	$	25,670

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.)

Lavage Rapide
Flexible Budget Performance Report
For the Month Ended August 31
	Actual Results			Flexible Budget			Planning Budget
Cars washed	8,100
Revenue	$51,700
Expenses:
Cleaning supplies	3,700
Electricity	1,650
Maintenance	1,040
Wages and salaries	7,560
Depreciation	8,300
Rent	2,300
Administrative expenses	1,480
Total expense	26,030
Net operating income	$25,670