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 MonthCost per Car WashedCleaning supplies $ 0.70 Electricity$ 1,100$ 0.09 Maintenance $ 0.10 Wages and salaries$ 4,800$ 0.30 Depreciation$ 8,100 Rent$ 2,100 Administrative expenses$ 1,600$ 0.04

For example, electricity costs should be $1,100 per month plus $0.09 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.80 per car washed.

The actual operating results for August are as follows:

Lavage RapideIncome StatementFor the Month Ended August 31Actual cars washed8,400Revenue$ 58,540Expenses: Cleaning supplies6,310Electricity1,817Maintenance1,070Wages and salaries7,650Depreciation8,100Rent2,300Administrative expenses1,832Total expense29,079Net operating income$ 29,461

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.)