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 $ 0.80 Electricity $ 1,200 $ 0.05 Maintenance $ 0.25 Wages and salaries $ 4,700 $ 0.40 Depreciation $ 8,300 Rent $ 2,000 Administrative expenses $ 1,600 $ 0.05 For example, electricity costs are $1,200 per month plus $0.05 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $5.90 per car washed. The actual operating results for August appear below. Lavage Rapide Income Statement For the Month Ended August 31 Actual cars washed 8,400 Revenue $ 51,070 Expenses: Cleaning supplies 7,140 Electricity 1,585 Maintenance 2,315 Wages and salaries 8,380 Depreciation 8,300 Rent 2,200 Administrative expenses 1,915 Total expense 31,835 Net operating income $ 19,235 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.)