Lavage Rapide is a Canadian company that owns and operates a large automatic carwash facility near Montreal. The following table provides data concerning the companys costs:

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.70
Electricity	$	1,300		$	0.07
Maintenance				$	0.20
Wages and salaries	$	4,000		$	0.30
Depreciation	$	8,100
Rent	$	1,900
Administrative expenses	$	1,800		$	0.02

For example, electricity costs are $1,300 per month plus $0.07 per car washed. The company expected to wash 8,100 cars in August and to collect an average of $6.80 per car washed. The company actually washed 8,200 cars.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,200
Revenue	$	57,180
Expenses:
Cleaning supplies		6,170
Electricity		1,837
Maintenance		1,860
Wages and salaries		6,790
Depreciation		8,100
Rent		2,100
Administrative expenses		1,862
Total expense		28,719
Net operating income	$	28,461

Required:

Compute the company's 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
Activity Variances
For the Month Ended August 31
Revenue
Expenses:
Cleaning supplies
Electricity
Maintenance
Wages and salaries
Depreciation
Rent
Administrative expenses
Total expense
Net operating income