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 $ 0.70

Electricity $ 1,500 $ 0.08

Maintenance $ 0.15

Wages and salaries $ 4,400 $ 0.20

Depreciation $ 8,400 Rent $ 1,900

Administrative expenses $ 1,600 $ 0.04

For example, electricity costs are $1,500 per month plus $0.08 per car washed. The company expects to wash 8,500 cars in August and to collect an average of $6.80 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 8,600 Revenue $ 59,900 Expenses: Cleaning supplies 6,450 Electricity 2,150 Maintenance 1,515 Wages and salaries 6,460 Depreciation 8,400 Rent 2,100 Administrative expenses 1,840 Total expense 28,915 Net operating income $ 30,985 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.)

Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent um Administrative expenses Total expense Net operating income