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 company's costs: Clearing supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Fixed Cost per Cost per Car 1080 $1,200 $0.15 $0.20 $5,000 $0.30 $6,000 $8,000 $4,000 $0.10 For example, electricity costs are $1,200 per month plus $0.15 per car washed. The company expects to wash 9,000 cars in August and to collect an average of $4.90 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 8.800 Revenue $43.000 Expenses Cleaning supplies 7,560 Electricity 2.670 Maintenance 2200 Wages and salaries 8.500 Depreciation 6.000 Rent 8.000 Administrative expenses 4.950 Total expense 39.940 Net operating income $3.140 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.) Revenue Expernes Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Total expense Net operating income