Lavage Rapide is a Canadian company that owns and operates a large automatic carwash facility near Montreal. The following table provides data concerning the companys costs:

Fixed Cost per Month

Cost per Car Washed

Cleaning supplies				$	0.40
Electricity	$	1,200		$	0.06
Maintenance				$	0.25
Wages and salaries	$	4,900		$	0.30
Depreciation	$	8,300
Rent	$	2,100
Administrative expenses	$	1,300		$	0.04

For example, electricity costs are $1,200 per month plus $0.06 per car washed. The company actually washed 8,400 cars in August. The company expected to collect an average of $6.00 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,400
Revenue	$	50,330
Expenses:
Cleaning supplies		3,880
Electricity		1,844
Maintenance		2,620
Wages and salaries		8,330
Depreciation		8,300
Rent		2,100
Administrative expenses		1,711
Total expense		28,785
Net operating income	$	21,545

Required:

Prepare a report showing the companys 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.)