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				$	0.40
Electricity	$	1,200		$	0.06
Maintenance				$	0.25
Wages and salaries	$	4,200		$	0.30
Depreciation	$	8,500
Rent	$	1,800
Administrative expenses	$	1,500		$	0.02

For example, electricity costs are $1,200 per month plus $0.06 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.50 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	$	54,750
Expenses:
Cleaning supplies		3,740
Electricity		1,656
Maintenance		2,265
Wages and salaries		6,990
Depreciation		8,500
Rent		2,000
Administrative expenses		1,562
Total expense		26,713
Net operating income	$	28,037

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.)