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				$	0.50
Electricity	$	1,400		$	0.08
Maintenance				$	0.15
Wages and salaries	$	5,000		$	0.30
Depreciation	$	8,000
Rent	$	2,100
Administrative expenses	$	1,600		$	0.03

For example, electricity costs are $1,400 per month plus $0.08 per car washed. The company expected 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		4,700
Electricity		2,042
Maintenance		1,500
Wages and salaries		7,880
Depreciation		8,000
Rent		2,300
Administrative expenses		1,752
Total expense		28,174
Net operating income	$	26,006

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		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