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				$	0.70
Electricity	$	1,000		$	0.05
Maintenance				$	0.30
Wages and salaries	$	4,500		$	0.20
Depreciation	$	8,400
Rent	$	2,000
Administrative expenses	$	1,400		$	0.04

For example, electricity costs are $1,000 per month plus $0.05 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.70 per car washed.

The actual operating results for August appear below.

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed		8,400
Revenue	$	57,710
Expenses:
Cleaning supplies		6,310
Electricity		1,385
Maintenance		2,730
Wages and salaries		6,520
Depreciation		8,400
Rent		2,200
Administrative expenses		1,632
Total expense		29,177
Net operating income	$	28,533

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. Do not round intermediate calculations.)

Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue $ 56,280 F Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses one Total expense Net operating income