Auto Lavage is a Canadian company that owns and operates a large automatic carwash facility near Quebec. The following table provides data concerning the company's expected costs:

For example, electricity costs are $1,950 per month plus $0.20 per car washed. The company expects to wash 8,500 cars in October and to collect an average of $6.40 per car washed.
Auto Lavage's actual level of activity was 8,600 cars. The actual revenues and expenses for October are given below:
Auto Lavage
Income Statement
For the Month Ended October 31
Actual cars washed....................................................8,600
Sales..................................................................$56,700
Variable expenses:
Cleaning supplies........................................................7,250
Electricity...............................................................1,800
Maintenance............................................................3,000
Wages and salaries.....................................................4,560
Administrative............................................................350
Fixed expenses:
Electricity...............................................................2,000
Wages and salaries.....................................................5,200
Depreciation.............................................................8,800
Rent......................................................................2,600
Administrative..........................................................2,245
Total expense...........................................................37,805
Net operating income.................................................$18,895
Required:
1. Prepare a flexible budget performance report for October. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)
2. Prepare a comprehensive performance report for October using. Assume that the static budget for October was based on an activity level of 8,500 cars. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)

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Fixed Cost Cost per per Month Car Washed 0.80 Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses S 1,950 S 0.20 S 0.40 S 5,200 S 0.50 S 8,800 S 2,600 S 2,300 S 0.03