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		$ 0.60
Electricity	$ 1,400	$ 0.08
Maintenance		$ 0.15
Wages and salaries	$ 4,600	$ 0.30
Depreciation	$ 8,400
Rent	$ 1,900
Administrative expenses	$ 1,700	$ 0.04

For example, electricity costs are $1,400 per month plus $0.08 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.70 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	8,500
Revenue	$ 58,380
Expenses:
Cleaning supplies	5,540
Electricity	2,042
Maintenance	1,500
Wages and salaries	7,480
Depreciation	8,400
Rent	2,100
Administrative expenses	1,936
Total expense	28,998
Net operating income	$ 29,382

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.)

Lavage Rapide
Revenue and Spending Variances
For the Month Ended August 31
Revenue		F
Expenses:
Cleaning supplies		U
Electricity		F
Maintenance		U
Wages and salaries		U
Depreciation		None
Rent		U
Administrative expenses		F
Total expense		U
Net operating income		F