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

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.60
Electricity	$ 1,200	$ 0.07
Maintenance		$ 0.15
Wages and salaries	$ 4,700	$ 0.40
Depreciation	$ 8,500
Rent	$ 2,000
Administrative expenses	$ 1,700	$ 0.04

For example, electricity costs should be $1,200 per month plus $0.07 per car washed. The company expects to wash 8,500 cars in August and to collect an average of $6.20 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	$ 54,800
Expenses:
Cleaning supplies	5,600
Electricity	1,765
Maintenance	1,515
Wages and salaries	8,460
Depreciation	8,500
Rent	2,200
Administrative expenses	1,940
Total expenses	29,980
Net operating income	$ 24,820

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.