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 $ $0\mathrm{.}50$

Electricity $ $1,400$ $ $0\mathrm{.}06$

Maintenance $ $0\mathrm{.}20$

Wages and salaries $ $4,300$ $ $0\mathrm{.}30$

Depreciation $ $8,200$

Rent $ $2,200$

Administrative expenses $ $1,400$ $ $0\mathrm{.}02$

For example, electricity costs should be $$1,400$ per month plus $$0\mathrm{.}06$ per car washed. The company expects to wash $8,500$ cars in August and to collect an average of $$6\mathrm{.}00$ 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 $8,600$

Revenue $ $53,100$

Expenses:

Cleaning supplies $4,750$

Electricity $1,880$

Maintenance $1,940$

Wages and salaries $7,210$

Depreciation $8,200$

Rent $2,400$

Administrative expenses $1,470$

Total expenses $27,850$

Net operating income $ $25,250$

Required:

Prepare a flexible budget performance report for August.