Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the companys costs: Fixed Cost per Month Cost per Car Washed Cleaning supplies $ 0.40 Electricity $ 1,200 $ 0.10 Maintenance $ 0.30 Wages and salaries $ 5,000 $ 0.30 Depreciation $ 8,500 Rent $ 2,200 Administrative expenses $ 1,700 $ 0.04 For example, electricity costs should be $1,200 per month plus $0.10 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.00 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 $ 51,900 Expenses: Cleaning supplies 3,820 Electricity 2,000 Maintenance 2,730 Wages and salaries 7,850 Depreciation 8,500 Rent 2,400 Administrative expenses 1,932 Total expense 29,232 Net operating income $ 22,668 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.)