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	$	1,100		$	0.06
Maintenance				$	0.10
Wages and salaries	$	5,000		$	0.30
Depreciation	$	8,200
Rent	$	1,900
Administrative expenses	$	1,600		$	0.01

For example, electricity costs are $1,100 per month plus $0.06 per car washed. The company expects to wash 8,400 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		8,500
Revenue	$	59,220
Expenses:
Cleaning supplies		4,700
Electricity		1,574
Maintenance		1,080
Wages and salaries		7,880
Depreciation		8,200
Rent		2,100
Administrative expenses		1,584
Total expense		27,118
Net operating income	$	32,102

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.)