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 company's costs: Pixed cost Cost per per Month Car Washed Cleaning supplies $0.70 Electricity 51,100 $0.05 Maintenance $0.15 Wages and salaries $5,000 $0.30 Depreciation $8,400 Rent $2,000 Administrative expenses $1,300 $0.05 For example, electricity costs should be $1,100 per month plus $0.05 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.40 per car washed. The actual operating results for August are as follows: Lavage Rapide Income Statement Yor the Month Ended August 31 hetual cars washed 8.400 Revenue $ 55,220 Expenses: Cleaning supplies 6,310 Electricity 1.485 Maintenance 1.485 Waqua and salaries 7,50 Depreciation 0,400 Rent 2,200 Administrative expenses 1.55 Total expense Het operating income $25,875 Required: Calculate the company's revenue and spending variances for August. (Indicate the effect of each variance by selecting "P" for favorable, "U" for unfavorable, and "None" for no effect (.e., zero variance). Input all amounts as positive values.)