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		$ 0.60
Electricity	$ 1,300	$ 0.08
Maintenance		$ 0.30
Wages and salaries	$ 4,200	$ 0.30
Depreciation	$ 8,300
Rent	$ 2,000
Administrative expenses	$ 1,500	$ 0.02

For example, electricity costs should be $1,300 per month plus $0.08 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.30 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	8,300
Revenue	$ 53,760
Expenses:
Cleaning supplies	5,420
Electricity	1,926
Maintenance	2,700
Wages and salaries	7,020
Depreciation	8,300
Rent	2,200
Administrative expenses	1,564
Total expense	29,130
Net operating income	$ 24,630

Required:

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

Note: 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.