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 $ 0.50 Electricity $ 1,100 $ 0.07 Maintenance $ 0.30 Wages and salaries $ 5,000 $ 0.40 Depreciation $ 8,300 Rent $ 1,900 Administrative expenses $ 1,500 $ 0.04 For example, electricity costs should be $1,100 per month plus $0.07 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 4,750 Electricity 1,665 Maintenance 2,790 Wages and salaries 8,760 Depreciation 8,300 Rent 2,100 Administrative expenses 1,740 Total expense 30,105 Net operating income $ 29,795 Required: Calculate the company's revenue and spending variances for August. Note: 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