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

Fixed Cost per Month

Cost per Car Washed

Cleaning supplies				$	0.60
Electricity	$	1,300		$	0.09
Maintenance				$	0.25
Wages and salaries	$	5,000		$	0.20
Depreciation	$	8,200
Rent	$	1,900
Administrative expenses	$	1,700		$	0.04

For example, electricity costs are $1,300 per month plus $0.09 per car washed. The company expected to wash 8,400 cars in August and to collect an average of $6.10 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,500
Revenue	$	53,340
Expenses:
Cleaning supplies		5,540
Electricity		2,026
Maintenance		2,340
Wages and salaries		7,040
Depreciation		8,200
Rent		2,100
Administrative expenses		1,936
Total expense		29,182
Net operating income	$	24,158

Required:

Compute 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.)

Lavage Rapide
Revenue and Spending Variances
For the Month Ended August 31
Revenue
Expenses:
Cleaning supplies
Electricity
Maintenance
Wages and salaries
Depreciation
Rent
Administrative expenses	.....	.....
Total expense
Net operating income