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 $ 0.60 Electricity $ 1,200 $ 0.08 Maintenance $ 0.25 Wages and salaries $ 4,500 $ 0.30 Depreciation $ 8,200 Rent $ 1,900 Administrative expenses $ 1,800 $ 0.02

For example, electricity costs should be $1,200 per month plus $0.08 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.70 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 $ 57,710 Expenses: Cleaning supplies 5,480 Electricity 1,834 Maintenance 2,315 Wages and salaries 7,350 Depreciation 8,200 Rent 2,100 Administrative expenses 1,866 Total expense 29,145 Net operating income $ 28,565

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.)

Answer is not complete. Lavage Rapide Revenue and Spending Variances For the Month Ended August 31