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		$ 0.40
Electricity	$ 1,400	$ 0.08
Maintenance		$ 0.15
Wages and salaries	$ 4,800	$ 0.30
Depreciation	$ 8,500
Rent	$ 2,200
Administrative expenses	$ 1,600	$ 0.04

For example, electricity costs should be $1,400 per month plus $0.08 per car washed. The company expects to wash 8,500 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	8,600
Revenue	$ 59,050
Expenses:
Cleaning supplies	3,900
Electricity	2,050
Maintenance	1,515
Wages and salaries	7,710
Depreciation	8,500
Rent	2,400
Administrative expenses	1,840
Total expenses	27,915
Net operating income	$ 31,135

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 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		$ 0.40
Electricity	$ 1,400	$ 0.08
Maintenance		$ 0.15
Wages and salaries	$ 4,800	$ 0.30
Depreciation	$ 8,500
Rent	$ 2,200
Administrative expenses	$ 1,600	$ 0.04

For example, electricity costs should be $1,400 per month plus $0.08 per car washed. The company expects to wash 8,500 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	8,600
Revenue	$ 59,050
Expenses:
Cleaning supplies	3,900
Electricity	2,050
Maintenance	1,515
Wages and salaries	7,710
Depreciation	8,500
Rent	2,400
Administrative expenses	1,840
Total expenses	27,915
Net operating income	$ 31,135

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.