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				$	0.60
Electricity	$	1,400		$	0.08
Maintenance				$	0.15
Wages and salaries	$	4,300		$	0.40
Depreciation	$	8,500
Rent	$	2,200
Administrative expenses	$	1,800		$	0.02

For example, electricity costs are $1,400 per month plus $0.08 per car washed. The company expected to wash 8,200 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		8,300
Revenue	$	53,760
Expenses:
Cleaning supplies		5,420
Electricity		2,026
Maintenance		1,470
Wages and salaries		7,940
Depreciation		8,500
Rent		2,400
Administrative expenses		1,864
Total expense		29,620
Net operating income	$	24,140

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 spending variances table	AMOUNT	F,U,None
REVENUE
EXPENSES:
Cleaning supplies
Electricity
Maintenance
Wages and salaries
Depreciation	0	None
Rent
Administrative expenses
Total expenses
Net operating income