Refer to the following data of Lavage Rapide a Swiss company. The Swiss currency is the Swiss franc, which is denoted by SFr.

Lavage Rapide Flexible budget for the month ended 31 august

Overhead costs

Cost formula (per car)

Activity (cars)

8,000

9,000

10,000

SFr

SFr

SFr

SFr

Variable overhead costs:

Cleaning supplies

?

?

7,200

?

Electricity

?

?

2,700

?

Maintenance

?

?

1,800

?

Total variable overhead cost

?

?

?

?

Fixed overhead costs:

Operator wages

?

9,000

?

Depreciation

?

6,000

?

Rent

?

8,000

?

Total fixed overhead cost

?

?

?

Total overhead cost

?

?

?

Lavage Rapides actual level of activity during August was 8,900 cars, although the owner had constructed his static budget for the month assuming the level of activity would be 8,800 cars. The actual overhead costs incurred during August are given below:

Lavage Rapides actual level of activity during August was 8,900 cars, although the owner had constructed his static budget for the month assuming the level of activity would be 8,800 cars. The actual overhead costs incurred during August are given below:

	Actual costs incurred for 8,900 cars
	SFr
Variable overhead costs:
Cleaning supplies	7,080
Electricity	2,460
Maintenance	1,550
Fixed overhead costs:
Operator wages	9,100
Depreciation	7,000
Rent	8,000

Required:

Prepare a flexible budget performance report for both the variable and fixed overhead costs for August.