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: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Fixed Cost Cost per per Month Car Washed $0.60 $1,200 $0.10 $0.20 $4,600 $0.20 $ 8,500 $1,800 $1,700 $0.01 For example, electricity costs are $1,200 per month plus $0.10 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 5,360 Electricity 1,980 Maintenance 1,860 Wages and salaries 6,580 Depreciation 8,500 Rent 2,000 Administrative 1,681 expenses Total expense 27,961 Net operating income $29, 219 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 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