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 company$$s costs:

Fixed Cost per Month Cost per Car Washed

Cleaning supplies $ $0\mathrm{.}50$

Electricity $ $1,500$ $ $0\mathrm{.}09$

Maintenance $ $0\mathrm{.}15$

Wages and salaries $ $4,200$ $ $0\mathrm{.}30$

Depreciation $ $8,000$

Rent $ $1,900$

Administrative expenses $ $1,800$ $ $0\mathrm{.}02$

For example, electricity costs should be $$1,500$ per month plus $$0\mathrm{.}09$ per car washed. The company expects to wash $8,000$ cars in August and to collect an average of $$6\mathrm{.}30$ 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 $ $52,500$

Expenses:

Cleaning supplies $4,500$

Electricity $2,190$

Maintenance $1,440$

Wages and salaries $6,960$

Depreciation $8,000$

Rent $2,100$

Administrative expenses $1,860$

Total expense $27,050$

Net operating income $ $25,450$

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.