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

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.50
Electricity	$	1,300		$	0.09
Maintenance				$	0.10
Wages and salaries	$	4,000		$	0.30
Depreciation	$	8,200
Rent	$	2,100
Administrative expenses	$	1,400		$	0.04

For example, electricity costs are $1,300 per month plus $0.09 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.00 per car washed.

The actual operating results for August appear below.

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed		8,500
Revenue	$	52,500
Expenses:
Cleaning supplies		4,700
Electricity		2,026
Maintenance		1,080
Wages and salaries		6,880
Depreciation		8,200
Rent		2,300
Administrative expenses		1,636
Total expense		26,822
Net operating income	$	25,678

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.