For example, electricity costs are $1,300 per month plus $0.09 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.60 per car washed. The actual operating results for August are as follows: per Month Car Washed Cleaning supplies $ 0.80 Electricity $ 1,300 $ 0.09 Maintenance Wages and salaries Depreciation Rent $ 0.25 $ 4,900 $ 0.30 $ 8,200 $ 2,000 Administrative expenses $ 1,400 $ 0.03 Required: Calculate the company's revenue and spending variances for August. (Indicate the effect of favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amou intermediate calculations.) Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue: $ 1,440 Expenses: Cleaning supplies 430 Electricity 37 Maintenance 230 Wages and salaries 6,000 Depreciation 8,100 Rent Administrative expenses Total expense Net operating income $ 2,047