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	$	1,000		$	0.06
Maintenance				$	0.20
Wages and salaries	$	4,400		$	0.30
Depreciation	$	8,400
Rent	$	2,100
Administrative expenses	$	1,700		$	0.01

For example, electricity costs are $1,000 per month plus $0.06 per car washed. The company expects to wash 8,500 cars in August and to collect an average of $6.60 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,600
Revenue	$	58,200
Expenses:
Cleaning supplies		4,750
Electricity		1,480
Maintenance		1,940
Wages and salaries		7,310
Depreciation		8,400
Rent		2,300
Administrative expenses		1,685
Total expense		27,865
Net operating income	$	30,335

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.)