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 per Month Car Washed Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses $ 0.50 $ 1,000 $ 4,300 $8,100 $ 0.07 $0.20 $ 0.20 $ 2,000 $ 1,500 $ 0.04 For example, electricity costs should be $1,000 per month plus $0.07 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $5.90 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 Revenue Expenses: Cleaning supplies Electricity Maintenance Hages and salaries Depreciation Rent Administrative expenses Total expense Net operating income 8,200 $ 49,890 4,550 1,5371 1,060 6,280 8,100 2,200 1,724 26,251 $23,639 Required: Calculate the company's revenue and spending variances for August Note: 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.