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 $ 0.70

Electricity $ 1,200 $ 0.09

Maintenance $ 0.25

Wages and salaries $ 4,400 $ 0.30

Depreciation $ 8,000

Rent $ 2,000

Administrative expenses $ 1,500 $ 0.03

For example, electricity costs should be $1,200 per month plus $0.09 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.10 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 8,200

Revenue $ 51,510

Expenses:

Cleaning supplies 6,170

Electricity 1,899

Maintenance 2,265

Wages and salaries 7,190

Depreciation 8,000

Rent 2,200

Administrative expenses 1,643

Total expense 29,367

Net operating income $ 22,143

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.)