Exercise $9-13($Algo$)$ Prepare a Flexible Budget Performance Report $[$L$09-4]$

Lavage Rapide owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the company's costs:

$\backslash$table$[[,\backslash$table$[[$Fixed Cost$],[$per Month Ca$]]],[$Cleaning supplies$],[$Electricity$,$$$1,300],[$Maintenance$],[$Wages and salaries,$$4,800],[$Depreciation$,$$$8,400],[$Rent$,$$$2,200],[$Administrative expenses,$$1,700],[\backslash$table$[[$For example, electricity costs should be $$1,300$ per mont$],[$wash $8,100$ cars in August and to collect an average of $$]]],[$The actual operating results for August are as follows:$],[\backslash$table$[[$Lavage Rapide$],[$Income Statement$],[$For the Month Ended August $31]]],[$Actual cars washed,$8,200],[$Revenue$,$$$53,940],[$Expenses:$],[$Cleaning supplies,$4,550],[$Electricity$,1,918],[$Maintenance$,2,265],[$Wages and salaries,$7,590],[$Depreciation$,8,400],[$Rent$,2,400],[$Administrative expenses,$1,924],[$Total expenses,$29,047],[$Net operating income,$$24,893]]$

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.