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		$	0.07
Maintenance				$	0.15
Wages and salaries	$	4,900		$	0.30
Depreciation	$	8,100
Rent	$	1,900
Administrative expenses	$	1,800		$	0.02

For example, electricity costs are $1,100 per month plus $0.07 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.20 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	$	53,560
Expenses:
Cleaning supplies		6,310
Electricity		1,651
Maintenance		1,485
Wages and salaries		7,750
Depreciation		8,100
Rent		2,100
Administrative expenses		1,866
Total expense		29,262
Net operating income	$	24,298

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.)