Auto Lavage is a Canadian company that owns and operates a large automatic carwash facility near Quebec. The following table provides data concerning the companys costs:

Fixed Cost per Month

Cost per Car Washed

Cleaning supplies				$	0.70
Electricity	$	1,400		$	0.10
Maintenance				$	0.30
Wages and salaries	$	4,700		$	0.40
Depreciation	$	8,300
Rent	$	2,100
Administrative expenses	$	1,800		$	0.05

For example, electricity costs are $1,400 per month plus $0.10 per car washed. The company expects to wash 8,000 cars in October and to collect an average of $5.90 per car washed.

The actual operating results for October appear below:

Auto Lavage Income Statement For the Month Ended October 31
Actual cars washed		8,100
Revenue	$	49,300
Expenses:
Cleaning supplies		6,100
Electricity		2,170
Maintenance		2,640
Wages and salaries		8,260
Depreciation		8,300
Rent		2,300
Administrative expenses		2,100
Total expense		31,870
Net operating income	$	17,430

Required:

Compute the company's revenue and spending variances for October.(Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)