Lavage Rapide is a Canadian company that owns and operates a large automatic car wash 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	$	1,500		$	0.08
Maintenance				$	0.10
Wages and salaries	$	4,800		$	0.20
Depreciation	$	8,100
Rent	$	1,800
Administrative expenses	$	1,400		$	0.03

For example, electricity costs are $1,500 per month plus $0.08 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 appear below.

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed		8,500
Revenue	$	54,180
Expenses:
Cleaning supplies		5,540
Electricity		2,142
Maintenance		1,080
Wages and salaries		6,840
Depreciation		8,100
Rent		2,000
Administrative expenses		1,552
Total expense		27,254
Net operating income	$	26,926

Required:

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.)

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