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				$	0.50
Electricity	$	1,300		$	0.09
Maintenance				$	0.25
Wages and salaries	$	4,900		$	0.30
Depreciation	$	8,400
Rent	$	2,100
Administrative expenses	$	1,800		$	0.04

For example, electricity costs are $1,300 per month plus $0.09 per car washed. The company expected to wash 8,500 cars in August and to collect an average of $6.30 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31

Actual cars washed

8,600

Revenue

$

55,650

Expenses:

Cleaning supplies

4,750

Electricity

2,035

Maintenance

2,365

Wages and salaries

7,810

Depreciation

8,400

Rent

2,300

Administrative expenses

2,040

Total expense

29,700

Net operating income

$

25,950

Required:

Compute 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.)

Revenue and Spendidng vriances table	Amount	F,U,None
Revenue
Expenses:
Cleaning supplies
electricity
Maintainance
Wages and salaries
Depreciation
rent
Administration expenses
TOAL EXPENSE
NET OPERATING INCOME