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				$	0.60
Electricity	$	1,200		$	0.09
Maintenance				$	0.25
Wages and salaries	$	4,300		$	0.30
Depreciation	$	8,200
Rent	$	2,200
Administrative expenses	$	1,400		$	0.02

For example, electricity costs are $1,200 per month plus $0.09 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.70 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	$	57,710
Expenses:
Cleaning supplies		5,480
Electricity		1,917
Maintenance		2,315
Wages and salaries		7,150
Depreciation		8,200
Rent		2,400
Administrative expenses		1,466
Total expense		28,928
Net operating income	$	28,782

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.)

Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses None Total expense Net operating income