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 companys costs:

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.80
Electricity	$ 1,400	$ 0.07
Maintenance		$ 0.25
Wages and salaries	$ 4,100	$ 0.40
Depreciation	$ 8,000
Rent	$ 2,100
Administrative expenses	$ 1,700	$ 0.03

For example, electricity costs should be $1,400 per month plus $0.07 per car washed. The company expects to wash 8,500 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	8,600
Revenue	$ 59,900
Expenses:
Cleaning supplies	7,300
Electricity	1,965
Maintenance	2,365
Wages and salaries	7,860
Depreciation	8,000
Rent	2,300
Administrative expenses	1,855
Total expense	31,645
Net operating income	$ 28,255

Required:

Calculate the company's revenue and spending variances for August.

Note: 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.