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		$ 0.60
Electricity	$ 1,100	$ 0.05
Maintenance		$ 0.20
Wages and salaries	$ 4,900	$ 0.30
Depreciation	$ 8,400
Rent	$ 2,100
Administrative expenses	$ 1,300	$ 0.01

For example, electricity costs should be $1,100 per month plus $0.05 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.50 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	8,200
Revenue	$ 54,750
Expenses:
Cleaning supplies	5,360
Electricity	1,475
Maintenance	1,860
Wages and salaries	7,690
Depreciation	8,400
Rent	2,300
Administrative expenses	1,281
Total expense	28,366
Net operating income	$ 26,384

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.