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 Month Car Washed Cleaning supplies $ 0.70 Electricity $ 1,100 $ 0.06 Maintenance $ 0.25 Wages and salaries $ 4,300 $ 0.30 Depreciation $ 8,500 Rent $ 2,000 Administrative expenses $ 1,600 $ 0.04 For example, electricity costs should be $1,100 per month plus $006 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.30 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 $ 52,500 Expenses: Cleaning supplies 6,100 Electricity 1,550 Maintenance 2,240 Wages and salaries 7,060 Depreciation 8,500 Rent 2,200 Administrative expenses 1,820 Total expense 29,470 Net operating income 5 23,030 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.) Revenue Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Administrative expenses Total expense Net operating income