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 companys costs:

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.60
Electricity	$	1,200		$	0.07
Maintenance				$	0.10
Wages and salaries	$	4,000		$	0.40
Depreciation	$	8,300
Rent	$	1,900
Administrative expenses	$	1,800		$	0.02

For example, electricity costs should be $1,200 per month plus $0.07 per car washed. The company expects to wash 8,000 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
For the Month Ended August 31
Actual cars washed		8,100
Revenue	$	54,900
Expenses:
Cleaning supplies		5,300
Electricity		1,730
Maintenance		1,040
Wages and salaries		7,560
Depreciation		8,300
Rent		2,100
Administrative expenses		1,860
Total expense		27,890
Net operating income	$	27,010

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.

Lavage Rapide

Revenue and Spending Variances

For the Month Ended August 31

RevenueExpenses:

Cleaning supplies

Electricity

Maintenance

Wages and salaries

Depreciation

Rent

Administrative expenses

Total expense

Net operating income