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				$	0.50
Electricity	$	1,100		$	0.07
Maintenance				$	0.15
Wages and salaries	$	4,900		$	0.40
Depreciation	$	8,300
Rent	$	2,000
Administrative expenses	$	1,400		$	0.02

For example, electricity costs are $1,100 per month plus $0.07 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $5.90 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	$	51,070
Expenses:
Cleaning supplies		4,650
Electricity		1,651
Maintenance		1,485
Wages and salaries		8,580
Depreciation		8,300
Rent		2,200
Administrative expenses		1,466
Total expense		28,332
Net operating income	$	22,738

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		F
Expenses:
Cleaning supplies		U
Electricity		F
Maintenance		U
Wages and salaries		U
Depreciation		None
Rent		U
Administrative expenses		F
Total expense		U
Net operating income		F