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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 $ 0.60
Electricity $ 1,100 $ 0.09
Maintenance $ 0.15
Wages and salaries $ 5,000 $ 0.30
Depreciation $ 8,000
Rent $ 1,900
Administrative expenses $ 1,400 $ 0.05

For example, electricity costs are $1,100 per month plus $0.09 per car washed. The company expected to wash 8,100 cars in August and to collect an average of $6.10 per car washed. The company actually washed 8,200 cars.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed 8,200
Revenue $ 51,510
Expenses:
Cleaning supplies 5,360
Electricity 1,799
Maintenance 1,455
Wages and salaries 7,790
Depreciation 8,000
Rent 2,100
Administrative expenses 1,705
Total expense 28,209
Net operating income $ 23,301

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.)

Lavage Rapide
Activity Variances
For the Month Ended August 31
Revenue ................ ..............
Expenses:
Cleaning supplies
Electricity
Maintenance
Wages and salaries
Depreciation
Rent
Administrative expenses
Total expense
Net operating income

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