Refer to the data for Lavage Rapide in Exercises 9-8 and 9-10.
Data From Ex 9-8

Data From Ex 9-10
Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed ...................................... 8,800
Revenue ................................................... $43,080
Expenses:
Cleaning supplies ........................................ 7,560
Electricity .................................................... 2,670
Maintenance ................................................ 2,260
Wages and salaries ...................................... 8,500
Depreciation ................................................ 6,000
Rent ............................................................. 8,000
Administrative expenses ............................. 4,950
Total expense ............................................ 39,940
Net operating income ............................... $ 3,140
Required:
Prepare a flexible budget performance report that shows the company's activity variances and revenue and spending variances for August.

Fixed Cost per Month Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses.. Cost per Car Washed $0.80 $0.15 $0.20 $0.30 $1,200 $5,000 $6,000 $8,000 $4,000 $0.10