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 $ 0.40 Electricity $ 1,400 $ 0.06 Maintenance $ 0.20 Wages and salaries $ 4,700 $ 0.40 Depreciation $ 8,400 Rent $ 2,100 Administrative expenses $ 1,300 $ 0.04

For example, electricity costs are $1,400 per month plus $0.06 per car washed. The company expects to wash 8,100 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 8,200 Revenue $ 50,700 Expenses: Cleaning supplies 3,740 Electricity 1,856 Maintenance 1,860 Wages and salaries 8,300 Depreciation 8,400 Rent 2,300 Administrative expenses 1,524 Total expense 27,980 Net operating income $ 22,720

Required: Complete the flexible budget performance report that shows the companys activity variances and revenue and spending 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.)