Lavage Rapide owns and operates a large automatic car wash facility near Montreal. The following table provides estimates

concerning the company's costs:

Fixed

Cost per Cost per

Month Car Washed

Cleaning supplies

Electricity

$$0\mathrm{.}50$

Maintenance

Wages and salaries

Depreciation

Rent

Administrative expenses

$$1,500$

$$0\mathrm{.}06$

$$0\mathrm{.}25$

$$4,300,$$$0\mathrm{.}30$

$$8,400$

$$2,000$

$$1,600$

$$0\mathrm{.}03$

For example, electricity costs should be $$1,500$ per month plus $$0\mathrm{.}06$ per car washed. The company expects to wash $8,100$ cars in

August and to collect an average of $$6\mathrm{.}10$ per car washed.

The actual operating results for August are as follows:

Required:

Prepare a flexible budget performance report for August.

Note: 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.