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 $ 0.80 Electricity $ 1,100 $ 0.08 Maintenance $ 0.15 Wages and salaries $ 4,800 $ 0.30 Depreciation $ 8,300 Rent $ 1,800 Administrative expenses $ 1,500 $ 0.02 For example, electricity costs should be $1,100 per month plus $0.08 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.50 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 8,500 Revenue $ 56,700 Expenses: Cleaning supplies 7,220 Electricity 1,742 Maintenance 1,500 Wages and salaries 7,680 Depreciation 8,300 Rent 2,000 Administrative expenses 1,568 Total expense 30,010 Net operating income $ 26,690 Required: Calculate the company's revenue and spending variances for August. Note: 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