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 $ 0.80 Electricity$ 1,400$ 0.08 Maintenance $ 0.15 Wages and salaries$ 4,900$ 0.40 Depreciation$ 8,000 Rent$ 2,200 Administrative expenses$ 1,400$ 0.04

For example, electricity costs should be $1,400 per month plus $0.08 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.10 per car washed.

The actual operating results for August are as follows:

Lavage RapideIncome StatementFor the Month Ended August 31Actual cars washed8,300Revenue$ 52,120Expenses: Cleaning supplies7,060Electricity2,026Maintenance1,470Wages and salaries8,540Depreciation8,000Rent2,400Administrative expenses1,628Total expense31,124Net operating income$ 20,996

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.)