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 Cost per per Month Car Washed Cleaning supplies $ 0.70 Electricity $ 1,300 $ 0.06 Maintenance $ 0.25 Wages and salaries $ 4, see $ 8.30 Depreciation $ 8,eee Rent $ 1,800 Administrative expenses $ 1,300 $ 0.01 For example, electricity costs should be $1,300 per month plus $0.06 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.20 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 8,500 Revenue $ 54,180 Expenses: Cleaning supplies 6, 380 Electricity 1,774 Maintenance 2, 340 Wages and salaries 6,880 Depreciation 8,000 Rent 2, eee Administrative expenses 1,284 Total expense 28,658 Net operating income $ 25,522 Required: Calculate the company's revenue and spending variances for August. (Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.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