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	$ 1,000	$ 0.05
Maintenance		$ 0.15
Wages and salaries	$ 4,600	$ 0.20
Depreciation	$ 8,100
Rent	$ 2,000
Administrative expenses	$ 1,800	$ 0.02

For example, electricity costs should be $1,000 per month plus $0.05 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.00 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	$ 50,100
Expenses:
Cleaning supplies	6,900
Electricity	1,370
Maintenance	1,440
Wages and salaries	6,560
Depreciation	8,100
Rent	2,200
Administrative expenses	1,860
Total expense	28,430
Net operating income	$ 21,670

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.)

\begin{tabular}{|l|r|r|} \hline \multicolumn{2}{|c|}{ Lavage Rapide } \\ \hline \multicolumn{2}{|c|}{ Revenue and Spending Variances } \\ \hline \multicolumn{2}{|c|}{ For the Month Ended August 31 } \\ \hline Revenue & $48,000 & \\ \hline Expenses: & & \\ \hline Cleaning supplies & 6,400 & \\ \hline Electricity & 1,400 & \\ \hline Maintenance & 1,200 & \\ \hline Wages and salaries & 6,200 & \\ \hline Depreciation & 8,100 & \\ \hline Rent & 2,000 & \\ \hline Administrative expenses & 1,960 & \\ \hline Total expense & 27,260 & \\ \hline Net operating income & $20,740 & \\ \hline \hline \end{tabular}