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 per Month Cleaning supplies Electricity Maintenance Viages and salaries Depreciation Rent Administrative expenses $1,400 $4,400 58,300 $2,000 $1,700 Cost per Car Washed $8.70 se.88 S8.10 50.30 $0.04 For example, electricity costs are $1.400 per month plus $0.08 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.80 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 $ 57,180 Expenses: Cleaning supplies 6,170 Electricity 2,018 Maintenance 1,050 Wages and salaries 7,190 Depreciation 8,300 Rent 2,200 Administrative expenses 1,924 Total expense 28,852 Net operating income $ 28,328 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 (l.e, zero varlance). Input all amounts as positive values. Do not round Intermediate calculations.) Required: 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 (t.e., zero variance). Input all amounts as positive values. Do not round Intermediate calculations.) 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