Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the companys costs:

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.40
Electricity	$ 1,200	$ 0.07
Maintenance		$ 0.15
Wages and salaries	$ 4,700	$ 0.20
Depreciation	$ 8,100
Rent	$ 2,200
Administrative expenses	$ 1,500	$ 0.02

For example, electricity costs should be $1,200 per month plus $0.07 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.50 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	8,400
Revenue	$ 56,050
Expenses:
Cleaning supplies	3,820
Electricity	1,751
Maintenance	1,485
Wages and salaries	6,720
Depreciation	8,100
Rent	2,400
Administrative expenses	1,566
Total expense	25,842
Net operating income	$ 30,208

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.

	($)	(F, U, or None)
Revenue
Expenses:
Cleaning Supplies
Electricity
Maintenance
Wages and Salaries
Depreciation
Rent
Administrative Expenses
Total Expense
Net Operating Income