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 $ 1,400 $ 0.06 Maintenance $ 0.25 Wages and salaries $ 4,900 $ 0.30 Depreciation $ 8,200 Rent $ 1,800 Administrative expenses $ 1,500 $ 0.05 For example, electricity costs should be $1,400 per month plus $0.06 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.10 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 8,300 Revenue $ 52,120 Expenses: Cleaning supplies 7,060 Electricity 1,862 Maintenance 2,290 Wages and salaries 7,720 Depreciation 8,200 Rent 2,000 Administrative expenses 1,810 Total expense 30,942 Net operating income $ 21,178 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.