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				$	0.50
Electricity	$	1,100		$	0.09
Maintenance				$	0.10
Wages and salaries	$	4,100		$	0.40
Depreciation	$	8,400
Rent	$	2,100
Administrative expenses	$	1,400		$	0.04

For example, electricity costs are $1,100 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 are as follows:

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed		8,400
Revenue	$	57,710
Expenses:
Cleaning supplies		4,650
Electricity		1,817
Maintenance		1,070
Wages and salaries		7,780
Depreciation		8,400
Rent		2,300
Administrative expenses		1,632
Total expense		27,649
Net operating income	$	30,061

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.)

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