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 $ $1,000$ $ $0\mathrm{.}08$

Maintenance $ $0\mathrm{.}25$

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

Depreciation $ $8,400$

Rent $ $2,100$

Administrative expenses $ $1,600$ $ $0\mathrm{.}04$

For example, electricity costs should be $$1,000$ per month plus $$0\mathrm{.}08$ per car washed. The company expects to wash $8,500$ cars in August and to collect an average of $$6\mathrm{.}00$ 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 $8,600$

Revenue $ $53,100$

Expenses:

Cleaning supplies $6,450$

Electricity $1,650$

Maintenance $2,365$

Wages and salaries $6,460$

Depreciation $8,400$

Rent $2,300$

Administrative expenses $1,840$

Total expenses $29,465$

Net operating income $ $23,635$

Required:

Prepare a flexible budget performance report for August.