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 $ 1,500 $ 0.10 Maintenance $ 0.25 Wages and salaries $ 4,200 $ 0.30 Depreciation $ 8,100 Rent $ 2,200 Administrative expenses $ 1,400 $ 0.03 For example, electricity costs should be $1,500 per month plus $0.10 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $5.90 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 8,200 Revenue $ 49,890 Expenses: Cleaning supplies 5,360 Electricity 2,280 Maintenance 2,265 Wages and salaries 6,990 Depreciation 8,100 Rent 2,400 Administrative expenses 1,543 Total expenses 28,938 Net operating income $ 20,952 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