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: Rent Fixed cost per Cost per Month Car Washed Cleaning supplies $ 0.60 Electricity $ 1,400 $ 0.08 Maintenance $ 0.20 Wages and salaries $ 4,000 50.40 Depreciation $ 8,400 $ 1,900 Administrative expenses $1,700 $ 0.02 For example, electricity costs should be $1,400 per month plus $0.08 per car washed. The company expects to wash 8,100 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 Tor the Month Inded August 31 Notual cars washed 8,200 Revenue 5 55, 560 Expenses Cleaning supplies 5,360 Electricity 2.010 Maintenance 1,660 Wages and salaries 7600 Depreciation 0.400 Rent 2.100 Administrative expenses 1762 Total expense 29,100 Het operating income $ 26,460 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 (le, zero variance), Input all amounts as positive values.)