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 per Cost per Car Month Washed Cleaning supplies $ 0.50 $ Electricity 1,500 $ 0.10 Maintenance $ 0.20 Wages and salaries $ $ 0.30 4,000 Depreciation $ 8,500 $ Rent 2,100 Administrative $ 1,400 $ 0.03 expenses For example, electricity costs should be $1,500 per month plus $0.10 per car washed. The company expects to wash 8,000 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 8,100 $ Revenue 50,900 Expenses: Cleaning supplies 4,500 Electricity 2,270 Maintenance 1,840 Wages and salaries 6,760 Depreciation 8,500 Rent 2,300 Administrative 1,540 expenses Total expense 27,710 $ Net operating income 23,190 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.) Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Cleaning supplies Electricity Maintenance Wages and salaries U Depreciation None Rent U Administrative expenses F Total expense U Net operating income F