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:

For example, electricity costs should be $$1,400$ per month plus $$0\mathrm{.}07$ per car washed. The company expects to wash $8,200$ cars in

August and to collect an average of $$6\mathrm{.}60$ per car washed.

The actual operating results for August are as follows:

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.$)$