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		$ 0.60
Electricity	$ 1,000	$ 0.07
Maintenance		$ 0.25
Wages and salaries	$ 4,100	$ 0.20
Depreciation	$ 8,100
Rent	$ 2,200
Administrative expenses	$ 1,700	$ 0.02

For example, electricity costs should be $1,000 per month plus $0.07 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.80 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	8,400
Revenue	$ 58,540
Expenses:
Cleaning supplies	5,480
Electricity	1,551
Maintenance	2,315
Wages and salaries	6,120
Depreciation	8,100
Rent	2,400
Administrative expenses	1,766
Total expenses	27,732
Net operating income	$ 30,808

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.

Lavage Rapide Flexible Budget Performance Report For the Month Ended August 31 Lavage Rapide Flexible Budget Performance Report For the Month Ended August 31