Lavage Rapide is a Canadian company that owns and operates a large automatic carwash facility near Montreal. The following table provides data concerning the companys costs:

Fixed Cost per Month

Cost per Car Washed

Cleaning supplies				$	0.70
Electricity	$	1,300		$	0.07
Maintenance				$	0.10
Wages and salaries	$	4,100		$	0.20
Depreciation	$	8,400
Rent	$	1,900
Administrative expenses	$	1,600		$	0.03

For example, electricity costs are $1,300 per month plus $0.07 per car washed. The company actually washed 8,200 cars in August. The company expected to collect an average of $6.40 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,200
Revenue	$	52,405
Expenses:
Cleaning supplies		6,180
Electricity		2,044
Maintenance		1,340
Wages and salaries		6,590
Depreciation		8,400
Rent		1,900
Administrative expenses		1,921
Total expense		28,375
Net operating income	$	24,030

Required:

Prepare a report showing the companys 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.)

rev: 12_29_2015_QC_CS-36210