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 company's costs: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Administrative expenses Rent $ 0.04 For example, electricity costs are $1,400 per month plus $0.10 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.20 per car washed. The actual operating results for August are as follows: Lavage Rapide Income Statement Actual cars washed Revenue Expenses: Cleaning supplies Electricity Maintenance Rent Wages and salaries Depreciation Fixed Cost Cost per Car per Month Washed $ 0.60 $ 1,400 $ 0.10 $ 0.25 $ 0.30 For the Month Ended August 31 Administrative expenses Total expense Net operating income Revenue Expenses: $ 4,400 $ 8,100 $ 1,900 $ 1,600 8,300 $ 52,940 5,420 2,190 2,290 7,220 8,100 2,100 1,828 29,148 $ 23,792 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