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 MonthCost per Car WashedCleaning supplies $ 0.80Electricity$ 1,300$ 0.09Maintenance $ 0.10Wages and salaries$ 4,700$ 0.40Depreciation$ 8,400 Rent$ 2,100 Administrative expenses$ 1,700$ 0.03

For example, electricity costs are $1,300 per month plus $0.09 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.00 per car washed.

The actual operating results for August are as follows:

Lavage RapideIncome StatementFor the Month Ended August 31Actual cars washed8,300Revenue$ 51,300Expenses: Cleaning supplies7,060Electricity2,008Maintenance1,060Wages and salaries8,340Depreciation8,400Rent2,300Administrative expenses1,846Total expense31,014Net operating income$ 20,286

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.)