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				$	0.80
Electricity	$	1,100		$	0.06
Maintenance				$	0.15
Wages and salaries	$	4,200		$	0.30
Depreciation	$	8,100
Rent	$	2,200
Administrative expenses	$	1,700		$	0.03

For example, electricity costs are $1,100 per month plus $0.06 per car washed. The company expected to wash 8,100 cars in August and to collect an average of $6.40 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	$	53,940
Expenses:
Cleaning supplies		6,980
Electricity		1,556
Maintenance		1,455
Wages and salaries		6,990
Depreciation		8,100
Rent		2,400
Administrative expenses		1,843
Total expense		29,324
Net operating income	$	24,616

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.)

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