Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the companys costs:

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.60
Electricity	$ 1,300	$ 0.08
Maintenance		$ 0.30
Wages and salaries	$ 4,300	$ 0.40
Depreciation	$ 8,100
Rent	$ 1,900
Administrative expenses	$ 1,600	$ 0.03

For example, electricity costs should be $1,300 per month plus $0.08 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.20 per car washed.

The actual operating results for August are as follows:

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed	8,500
Revenue	$ 54,180
Expenses:
Cleaning supplies	5,540
Electricity	1,942
Maintenance	2,760
Wages and salaries	8,020
Depreciation	8,100
Rent	2,100
Administrative expenses	1,752
Total expense	30,214
Net operating income	$ 23,966

Required:

Prepare a flexible budget performance report that shows the companys revenue and spending variances and 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.)