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 $ $0\mathrm{.}70$

Electricity $ $1,200$ $ $0\mathrm{.}07$

Maintenance $ $0\mathrm{.}15$

Wages and salaries $ $4,400$ $ $0\mathrm{.}20$

Depreciation $ $8,200$

Rent $ $1,900$

Administrative expenses $ $1,600$ $ $0\mathrm{.}05$

For example, electricity costs should be $$1,200$ per month plus $$0\mathrm{.}07$ per car washed. The company expects to wash $8,000$ cars in August and to collect an average of $$6\mathrm{.}60$ 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 $8,100$

Revenue $ $54,900$

Expenses:

Cleaning supplies $6,100$

Electricity $1,730$

Maintenance $1,440$

Wages and salaries $6,360$

Depreciation $8,200$

Rent $2,100$

Administrative expenses $1,900$

Total expenses $27,830$

Net operating income $ $27,070$

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.