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 Cleaning supplies $0.60 Electricity $1,300 $0.07 Maintenance $0.25 Wages and salaries $4,600 $0.30 Depreciation $8,100 Rent $2,200 Administrative expenses $1,700 $0.93 For example, electricity costs are $1,300 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 Actual cars washed 8,100 Revenue $ 54,900 Expenses: Cleaning supplies 5,300 Electricity 1,830 Maintenance 2,240 Wages and salaries 7,360 Depreciation 8,100 Rent 2,400 Administrative expenses 1,840 Total expense Net operating income $ 25, 830 29,070 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.) Lavage Rapide Revenue and Sponding Variances For the Month Ended August 31 Revenue $ 1.440 F Expenses: Cleaning supplies 440 U Electricity 37 F Maintenance 215/U Wages and salaries 3300 Depreciation o None Rent 2000 Administrative expenses 103 F Total expense U Net operating income F