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:

Fixed Cost

per Month Cost per

Car Washed

Cleaning supplies $ $0\mathrm{.}70$

Electricity $ $1,400$ $ $0\mathrm{.}09$

Maintenance $ $0\mathrm{.}25$

Wages and salaries $ $4,600$ $ $0\mathrm{.}20$

Depreciation $ $8,000$

Rent $ $1,900$

Administrative expenses $ $1,400$ $ $0\mathrm{.}03$

For example, electricity costs are $$1,400$ per month plus $$0\mathrm{.}09$ per car washed. The company expects to wash $8,100$ cars in August and to collect an average of $$6\mathrm{.}50$ 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 $ $54,750$

Expenses:

Cleaning supplies $6,170$

Electricity $2,099$

Maintenance $2,265$

Wages and salaries $6,580$

Depreciation $8,000$

Rent $2,100$

Administrative expenses $1,543$

Total expense $28,757$

Net operating income $ $25,993$

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.$)$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.$)$