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	$	1,300		$	0.10
Maintenance				$	0.30
Wages and salaries	$	4,500		$	0.30
Depreciation	$	8,100
Rent	$	2,000
Administrative expenses	$	1,300		$	0.04

For example, electricity costs are $1,300 per month plus $0.10 per car washed. The company expects to wash 8,100 cars in August and 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		8,200
Revenue	$	50,700
Expenses:
Cleaning supplies		4,550
Electricity		2,080
Maintenance		2,670
Wages and salaries		7,290
Depreciation		8,100
Rent		2,200
Administrative expenses		1,524
Total expense		28,414
Net operating income	$	22,286

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.)