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	$	1,400		$	0.09
Maintenance				$	0.10
Wages and salaries	$	4,100		$	0.30
Depreciation	$	8,400
Rent	$	2,200
Administrative expenses	$	1,500		$	0.04

For example, electricity costs are $1,400 per month plus $0.09 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.00 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	$	50,700
Expenses:
Cleaning supplies		6,980
Electricity		2,099
Maintenance		1,050
Wages and salaries		6,890
Depreciation		8,400
Rent		2,400
Administrative expenses		1,724
Total expense		29,543
Net operating income	$	21,157

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.)

4 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 company's costs: Fixed Cost Cost per per Month Car Washed cleaning supplies Electricity Maintenance wages and salaries $0.80 $0.09 $0.10 $0.30 $1,400 4,100 $8,400 Adrministrative expenacs $1,500 $0.04 Reference For example, electricity costs are $1,400 per month plus $0.09 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.00 per car washed. The actual operating results for August appear below. Lavage Rapide For the Month Ended August 31 Actual cars vashed B,200 $50, 70O Expenses Cleaning supplies 6,980 2,099 1,050 Nages and salaries 6, 890 8,400 2,400 Electricity Maintenance Depreciation Administrative 1,724 Total expense Net operating income $21 157 Required: Calculate the company's revenue and spending varlances 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.) Revenue and Spending Variances Revenue Cleaning supplies Electrici Maintenance Depreciation Rent Administrative Total Net operating income