Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.50
Electricity	$ 1,100	$ 0.06
Maintenance		$ 0.25
Wages and salaries	$ 4,600	$ 0.30
Depreciation	$ 8,300
Rent	$ 2,100
Administrative expenses	$ 1,300	$ 0.05

For example, electricity costs should be $1,100 per month plus $0.06 per car washed. The company expects to wash 8,400 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	8,500
Revenue	$ 54,180
Expenses:
Cleaning supplies	4,700
Electricity	1,574
Maintenance	2,340
Wages and salaries	7,480
Depreciation	8,300
Rent	2,300
Administrative expenses	1,620
Total expenses	28,314
Net operating income	$ 25,866

Required:

Calculate the company's revenue and spending variances 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.