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				$	0.60
Electricity	$	1,400		$	0.05
Maintenance				$	0.15
Wages and salaries	$	5,000		$	0.20
Depreciation	$	8,400
Rent	$	1,900
Administrative expenses	$	1,400		$	0.03

For example, electricity costs should be $1,400 per month plus $0.05 per car washed. The company expects to wash 8,300 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		8,400
Revenue	$	56,880
Expenses:
Cleaning supplies		5,480
Electricity		1,785
Maintenance		1,485
Wages and salaries		7,020
Depreciation		8,400
Rent		2,100
Administrative expenses		1,549
Total expense		27,819
Net operating income	$	29,061

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