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 companys costs:

Fixed Cost per Month Cost per Car Washed

Cleaning supplies $ 0.70

Electricity $ 1,400 $ 0.07

Maintenance $ 0.20

Wages and salaries $ 4,800 $ 0.20

Depreciation $ 8,200

Rent $ 1,900

Administrative expenses $ 1,600 $ 0.04

For example, electricity costs are $1,400 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 8,200

Revenue $ 49,890

Expenses:

Cleaning supplies 6,170

Electricity 1,937

Maintenance 1,860

Wages and salaries 6,780

Depreciation 8,200

Rent 2,100

Administrative expenses 1,824

Total expense 28,871

Net operating income $ 21,019

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.)