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 company's costs: Fixed Cost Cost per Cleaning supplies per Month Car Washed $ 0.70 Electricity $1,200 $ 0.08 Maintenance $ 0.10 Wages and salaries $ 4,100 $ 0.48 Depreciation $ 8,200 Rent $ 1,900 Administrative expenses $ 1,300 $ 0.03 For example, electricity costs should be $1.200 per month plus $0.08 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.40 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 $ 53,300 Expenses Cleaning supplies 6,100 Electricity 1,810 Maintenance 1,040 Wages and salaries 7,660 Depreciation 3,200 Rent 2,100 Administrative expenses 1,440 Total expense 28, 350 Net operating Incone $ 24,950 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 (.e., zero variance). Input all amounts as positive values.)