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 $ 0.50 Electricity $ 1,500 $ 0.08 Maintenance $ 0.10 Wages and salaries $ 4,400 $ 0.20 Depreciation $ 8,300 Rent $ 1,900 Administrative expenses $ 1,500 $ 0.02 For example, electricity costs should be $1,500 per month plus $0.08 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.70 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 8,200 Revenue $ 56,370 Expenses: Cleaning supplies 4,550 Electricity 2,118 Maintenance 1,050 Wages and salaries 6,380 Depreciation 8,300 Rent 2,100 Administrative expenses 1,562 Total expense 26,060 Net operating income $ 30,310 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.)