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 $ $1,200$ $ $0\mathrm{.}08$

Maintenance $ $0\mathrm{.}10$

Wages and salaries $ $4,500$ $ $0\mathrm{.}30$

Depreciation $ $8,300$

Rent $ $2,000$

Administrative expenses $ $1,400$ $ $0\mathrm{.}02$

For example, electricity costs are $$1,200$ per month plus $$0\mathrm{.}08$ per car washed. The company expects to wash $8,300$ cars in August and to collect an average of $$6\mathrm{.}80$ 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 $ $58,540$

Expenses:

Cleaning supplies $7,140$

Electricity $1,834$

Maintenance $1,070$

Wages and salaries $7,350$

Depreciation $8,300$

Rent $2,200$

Administrative expenses $1,466$

Total expense $29,360$

Net operating income $ $29,180$

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.$)$

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