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 Month Cost per Car Washed

Cleaning supplies $ $0\mathrm{.}80$

Electricity $ $1,200$ $ $0\mathrm{.}15$

Maintenance $ $0\mathrm{.}20$

Wages and salaries $ $5,000$ $ $0\mathrm{.}30$

Depreciation $ $6,000$

Rent $ $8,000$

Administrative expenses $ $4,000$ $ $0\mathrm{.}10$

For example, electricity costs should be $$1,200$ per month plus $$0\mathrm{.}15$ per car washed. The company expects to wash $9,000$ cars in August and to collect an average of $$4\mathrm{.}90$ 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 $8,800$

Revenue $ $43,080$

Expenses:

Cleaning supplies $7,560$

Electricity $2,670$

Maintenance $2,260$

Wages and salaries $8,500$

Depreciation $6,000$

Rent $8,000$

Administrative expenses $4,950$

Total expenses $39,940$

Net operating income $ $3,140$

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.