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				$	0.50
Electricity	$	1,500		$	0.07
Maintenance				$	0.30
Wages and salaries	$	4,000		$	0.20
Depreciation	$	8,300
Rent	$	2,100
Administrative expenses	$	1,700		$	0.02

For example, electricity costs are $1,500 per month plus $0.07 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.80 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,400
Revenue	$	58,540
Expenses:
Cleaning supplies		4,650
Electricity		2,051
Maintenance		2,730
Wages and salaries		6,020
Depreciation		8,300
Rent		2,300
Administrative expenses		1,766
Total expense		27,817
Net operating income	$	30,723

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.)

Lavage Rapide
Flexible Budget Performance Report
For the Month Ended August 31
	Revenue and Spending Variances		Activity Variances
Revenue	$58,540	F	$56,440	F
Expenses:
Cleaning supplies	1	F
Electricity
Maintenance
Wages and salaries
Depreciation
Rent
Administrative expenses
Total expense
Net operating income