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:

Fixed Cost

per Month Cost per

Car Washed

Cleaning supplies $ $0\mathrm{.}80$

Electricity $ $1,200$ $ $0\mathrm{.}05$

Maintenance $ $0\mathrm{.}25$

Wages and salaries $ $4,300$ $ $0\mathrm{.}30$

Depreciation $ $8,500$

Rent $ $2,100$

Administrative expenses $ $1,600$ $ $0\mathrm{.}03$

For example, electricity costs are $$1,200$ per month plus $$0\mathrm{.}05$ per car washed. The company expects to wash $8,300$ cars in August and to collect an average of $$6\mathrm{.}20$ 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 $ $53,560$

Expenses:

Cleaning supplies $7,140$

Electricity $1,585$

Maintenance $2,315$

Wages and salaries $7,150$

Depreciation $8,500$

Rent $2,300$

Administrative expenses $1,749$

Total expense $30,739$

Net operating income $ $22,821$

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.$)$