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 $ $0\mathrm{.}60$

Electricity $ $1,500$ $ $0\mathrm{.}09$

Maintenance $ $0\mathrm{.}25$

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

Depreciation $ $8,100$

Rent $ $1,900$

Administrative expenses $ $1,500$ $ $0\mathrm{.}04$

For example, electricity costs are $$1,500$ per month plus $$0\mathrm{.}09$ per car washed. The company expects to wash $8,300$ cars in August and to collect an average of $$5\mathrm{.}90$ 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 $ $51,070$

Expenses:

Cleaning supplies $5,480$

Electricity $2,217$

Maintenance $2,315$

Wages and salaries $6,620$

Depreciation $8,100$

Rent $2,100$

Administrative expenses $1,732$

Total expense $28,564$

Net operating income $ $22,506$

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. Do not round intermediate calculations.$)$