Lavage Rapide owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the companys costs:

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.70
Electricity	$ 1,500	$ 0.08
Maintenance		$ 0.20
Wages and salaries	$ 4,200	$ 0.30
Depreciation	$ 8,500
Rent	$ 2,000
Administrative expenses	$ 1,300	$ 0.02

For example, electricity costs should be $1,500 per month plus $0.08 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.70 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	8,500
Revenue	$ 58,380
Expenses:
Cleaning supplies	6,380
Electricity	2,142
Maintenance	1,920
Wages and salaries	7,080
Depreciation	8,500
Rent	2,200
Administrative expenses	1,368
Total expenses	29,590
Net operating income	$ 28,790

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.