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 $ $1,100$ $ $0\mathrm{.}08$

Maintenance $ $0\mathrm{.}15$

Wages and salaries $ $4,600$ $ $0\mathrm{.}20$

Depreciation $ $8,100$

Rent $ $2,100$

Administrative expenses $ $1,400$ $ $0\mathrm{.}04$

For example, electricity costs should be $$1,100$ per month plus $$0\mathrm{.}08$ per car washed. The company expects to wash $8,400$ cars in August and to collect an average of $$6\mathrm{.}50$ 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 $ $56,700$

Expenses:

Cleaning supplies $6,380$

Electricity $1,742$

Maintenance $1,500$

Wages and salaries $6,640$

Depreciation $8,100$

Rent $2,300$

Administrative expenses $1,636$

Total expenses $28,298$

Net operating income $ $28,402$

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.$\backslash$table$[[$Depreciation$,8,100],[$Rent$,2,300],[$Administrative expenses,$1,636],[$Total expenses,$28,298],[$Net operating income,$$28,402$