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 $ $0\mathrm{.}40$

Electricity $ $1,400$ $ $0\mathrm{.}09$

Maintenance $ $0\mathrm{.}15$

Wages and salaries $ $4,700$ $ $0\mathrm{.}20$

Depreciation $ $8,200$

Rent $ $2,200$

Administrative expenses $ $1,600$ $ $0\mathrm{.}01$

For example, electricity costs should be $$1,400$ per month plus $$0\mathrm{.}09$ per car washed. The company expects to wash $8,000$ cars in August and to collect an average of $$6\mathrm{.}40$ 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 $ $53,300$

Expenses:

Cleaning supplies $3,700$

Electricity $2,090$

Maintenance $1,440$

Wages and salaries $6,660$

Depreciation $8,200$

Rent $2,400$

Administrative expenses $1,580$

Total expenses $26,070$

Net operating income $ $27,230$

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.