2 Lavage Rapide is a Canadian company that 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 1.67 points eBook Print Cleaning supplies $ 0.40 Electricity $ 1,200 $ 0.06 Maintenance $ 0.30 Wages and salaries Depreciation $ 5,000 $ 0.20 $ 8,400 Rent Administrative expenses $ 1,800 $ 1,500 $ 0.03 For example, electricity costs should be $1,200 per month plus $0.06 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.70 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 Revenue Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Total expense Net operating income - Required: 8,300 $ 57,040 3,780 1,662 2,700 7,000 8,400 2,000 1,646 27,188 $ 29,852 Calculate the company's revenue and spending variances for August. (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.)