Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the companys costs:

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.70
Electricity	$ 1,200	$ 0.08
Maintenance		$ 0.30
Wages and salaries	$ 4,500	$ 0.40
Depreciation	$ 8,300
Rent	$ 1,800
Administrative expenses	$ 1,600	$ 0.03

For example, electricity costs should be $1,200 per month plus $0.08 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 Rapide
Income Statement
For the Month Ended August 31
Actual cars washed	8,300
Revenue	$ 51,300
Expenses:
Cleaning supplies	6,240
Electricity	1,826
Maintenance	2,700
Wages and salaries	8,140
Depreciation	8,300
Rent	2,000
Administrative expenses	1,746
Total expense	30,952
Net operating income	$ 20,348

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.)