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 $ $0\mathrm{.}50$

Electricity $ $1,100$ $ $0\mathrm{.}06$

Maintenance $ $0\mathrm{.}10$

Wages and salaries $ $4,000$ $ $0\mathrm{.}30$

Depreciation $ $8,200$

Rent $ $2,000$

Administrative expenses $ $1,400$ $ $0\mathrm{.}05$

For example, electricity costs are $$1,100$ per month plus $$0\mathrm{.}06$ per car washed. The company expects to wash $8,300$ cars in August and to collect an average of $$6\mathrm{.}80$ 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 $ $58,540$

Expenses:

Cleaning supplies $4,650$

Electricity $1,568$

Maintenance $1,070$

Wages and salaries $6,850$

Depreciation $8,200$

Rent $2,200$

Administrative expenses $1,715$

Total expense $26,253$

Net operating income $ $32,287$

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.$)$