Lavage 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				$	0.70
Electricity	$	1,400		$	0.08
Maintenance				$	0.10
Wages and salaries	$	4,600		$	0.30
Depreciation	$	8,400
Rent	$	2,000
Administrative expenses	$	1,700		$	0.02

For example, electricity costs are $1,400 per month plus $0.08 per car washed. The company expected to wash 8,000 cars in August and to collect an average of $6.40 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,100
Revenue	$	53,300
Expenses:
Cleaning supplies		6,100
Electricity		2,010
Maintenance		1,040
Wages and salaries		7,360
Depreciation		8,400
Rent		2,200
Administrative expenses		1,760
Total expense		28,870
Net operating income	$	24,430

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