Required:

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$).)$

$\backslash$table$[[$AUTO LAVAGE INC.$],[$Flexible Budget Performance Report$],[$For the Month Ended October $31],[,\backslash$table$[[$Cost Formula$],[($per car$)]],$Actual,$\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Flexible Budget$],[$Variance$]]],[$Sales$,7\mathrm{.}10,67,800,65,320,$$$,2,480,$F$],[$Variable Expenses:$],[$Electricity$,0\mathrm{.}20,1,942,1,840,(102),\frac{?}{\text{b}\text{a}\text{r}}(U)$