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 $ 1,100 $ 0.08 Maintenance $ 0.15 Wages and salaries $ 4,100 $ 0.30 Depreciation $ 8,200 Rent $ 2,200 Administrative expenses $ 1,300 $ 0.02 For example, electricity costs are $1,100 per month plus $0.08 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.80 per car washed. The actual operating results for August appear below. Lavage Rapide Income Statement For the Month Ended August 31 Actual cars washed 8,100 Revenue $ 56,500 Expenses: Cleaning supplies 5,300 Electricity 1,710 Maintenance 1,440 Wages and salaries 6,860 Depreciation 8,200 Rent 2,400 Administrative expenses 1,360 Total expense 27,270 Net operating income $ 29,230 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 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	$	1,100		$	0.08
Maintenance				$	0.15
Wages and salaries	$	4,100		$	0.30
Depreciation	$	8,200
Rent	$	2,200
Administrative expenses	$	1,300		$	0.02

For example, electricity costs are $1,100 per month plus $0.08 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.80 per car washed.

The actual operating results for August appear below.

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed		8,100
Revenue	$	56,500
Expenses:
Cleaning supplies		5,300
Electricity		1,710
Maintenance		1,440
Wages and salaries		6,860
Depreciation		8,200
Rent		2,400
Administrative expenses		1,360
Total expense		27,270
Net operating income	$	29,230

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.)