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		$ 0.40
Electricity	$ 1,200	$ 0.09
Maintenance		$ 0.20
Wages and salaries	$ 4,200	$ 0.30
Depreciation	$ 8,200
Rent	$ 1,800
Administrative expenses	$ 1,800	$ 0.05

For example, electricity costs should be $1,200 per month plus $0.09 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.70 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	8,400
Revenue	$ 57,710
Expenses:
Cleaning supplies	3,820
Electricity	1,917
Maintenance	1,900
Wages and salaries	7,050
Depreciation	8,200
Rent	2,000
Administrative expenses	2,115
Total expense	27,002
Net operating income	$ 30,708

Required:

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