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				$	0.80
Electricity	$	1,200		$	0.09
Maintenance				$	0.15
Wages and salaries	$	4,700		$	0.30
Depreciation	$	8,100
Rent	$	2,000
Administrative expenses	$	1,500		$	0.04

For example, electricity costs are $1,200 per month plus $0.09 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 are as follows:

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed		8,100
Revenue	$	56,500
Expenses:
Cleaning supplies		6,900
Electricity		1,890
Maintenance		1,440
Wages and salaries		7,460
Depreciation		8,100
Rent		2,200
Administrative expenses		1,720
Total expense		29,710
Net operating income	$	26,790

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. Do not round intermediate calculations.)

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