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		$ 0.40
Electricity	$ 1,000	$ 0.08
Maintenance		$ 0.15
Wages and salaries	$ 4,700	$ 0.30
Depreciation	$ 8,400
Rent	$ 1,900
Administrative expenses	$ 1,600	$ 0.04

For example, electricity costs should be $1,000 per month plus $0.08 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.30 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	$ 53,760
Expenses:
Cleaning supplies	3,780
Electricity	1,626
Maintenance	1,470
Wages and salaries	7,520
Depreciation	8,400
Rent	2,100
Administrative expenses	1,828
Total expense	26,724
Net operating income	$ 27,036

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.)