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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

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 $ 1,100 $ 0.09
Maintenance $ 0.20
Wages and salaries $ 4,100 $ 0.20
Depreciation $ 8,200
Rent $ 2,100
Administrative expenses $ 1,300 $ 0.04

For example, electricity costs are $1,100 per month plus $0.09 per car washed. The company expected to wash 8,400 cars in August and to collect an average of $6.30 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 $ 55,020
Expenses:
Cleaning supplies 6,380
Electricity 1,826
Maintenance 1,920
Wages and salaries 6,140
Depreciation 8,200
Rent 2,300
Administrative expenses 1,536
Total expense 28,302
Net operating income $ 26,718

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.)

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