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 companys costs:

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.70
Electricity	$ 1,400	$ 0.06
Maintenance		$ 0.15
Wages and salaries	$ 4,700	$ 0.30
Depreciation	$ 8,100
Rent	$ 1,800
Administrative expenses	$ 1,400	$ 0.05

For example, electricity costs are $1,400 per month plus $0.06 per car washed. The company expects to wash 8,500 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	8,600
Revenue	$ 58,200
Expenses:
Cleaning supplies	6,450
Electricity	1,880
Maintenance	1,515
Wages and salaries	7,610
Depreciation	8,100
Rent	2,000
Administrative expenses	1,725
Total expense	29,280
Net operating income	$ 28,920

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.)

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 Cost per per Month Car Washed Cleaning supplies $ 0.70 Electricity $ 1,400 $ 0.06 Maintenance $ 0.15 Wages and salaries $ 4,700 $ 0.30 Depreciation $ 8,100 Rent $ 1,800 Administrative expenses $ 1,400 $ 0.05 For example, electricity costs are $1,400 per month plus $0.06 per car washed. The company expects to wash 8,500 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 8,600 Revenue $ 58,200 Expenses: Cleaning supplies 6,450 Electricity 1,880 Maintenance 1,515 Wages and salaries 7,610 Depreciation 8,100 Rent 2,000 Administrative expenses 1,725 Total expense 29, 280 Net operating income $ 28,920 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.)