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				$	0.60
Electricity	$	1,300		$	0.05
Maintenance				$	0.25
Wages and salaries	$	4,400		$	0.30
Depreciation	$	8,200
Rent	$	2,000
Administrative expenses	$	1,400		$	0.02

For example, electricity costs are $1,300 per month plus $0.05 per car washed. The company expects to wash 8,200 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		8,300
Revenue	$	50,480
Expenses:
Cleaning supplies		5,420
Electricity		1,680
Maintenance		2,290
Wages and salaries		7,220
Depreciation		8,200
Rent		2,200
Administrative expenses		1,464
Total expense		28,474
Net operating income	$	22,006

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.)

Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue $ 48,380 F Expenses: Cleaning supplies 4,920 U Electricity 6,220 F Maintenance 2,050 U Wages and salaries 6,8600 Depreciation 8,200 None Rent 2,200 Administrative expenses 1,628 F Total expense 32,078 U Net operating income 16,302 F $