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 per Month Cost per Car Washed

Cleaning supplies $ $0\mathrm{.}60$

Electricity $ $1,100$ $ $0\mathrm{.}07$

Maintenance $ $0\mathrm{.}20$

Wages and salaries $ $4,600$ $ $0\mathrm{.}30$

Depreciation $ $8,500$

Rent $ $2,200$

Administrative expenses $ $1,600$ $ $0\mathrm{.}05$

For example, electricity costs should be $$1,100$ per month plus $$0\mathrm{.}07$ per car washed. The company expects to wash $8,200$ cars in August and to collect an average of $$6\mathrm{.}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 $8,300$

Revenue $ $52,940$

Expenses:

Cleaning supplies $5,420$

Electricity $1,644$

Maintenance $1,880$

Wages and salaries $7,420$

Depreciation $8,500$

Rent $2,400$

Administrative expenses $1,910$

Total expense $29,174$

Net operating income $ $23,766$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.$)$