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: Fixed Cost Cost per per Month Car Washed $0.80 Cleaning supplies Electricity $1,400 $0.07 Maintenance $0.20 Wages and salaries Depreciation $4,700 $8,500 $1,800 $0.40 Rent Administrative expenses $1,600 $0.03 For example, electricity costs are $1,400 per month plus $0.07 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.60 per car washed. The actual operating results for August are as follows: Lavage Rapide Income Statement For the Month Ended August 31 8,100 Actual caIS washed Revenue $54,900 Expenses: Cleaning supplies Electricity 6,900 1,930 Maintenance 1,840 Wages and salaries Depreciation 8,260 8,500 2,000 1,740 Rent Administrative expenses Total expense 31,170 Net operating income $23,730 Requlred: Calculate the company's revenue and spending variances for August. (Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero varlance). 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 Depreciation Rent Administrative expenses Total expense Net operating income