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:

For example, electricity costs are $1,200 per month plus $0.08 per car washed. The company expected to wash 8,500 cars in August and to collect an average of $6.60 per car washed.

The actual operating results for August appear below

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.)

Fixed Cost per Month Cost per Car Washed Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses $ 0.70 $ 0.08 $ 0.10 $ 0.20 $ 1,200 $ 4,400 $ 8,100 $ 2,100 $ 1,300 $ 0.05 Lavage Rapide Income Statement For the Month Ended August 31 Actual cars washed Revenue 8,600 $58,200 Expenses Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses 6,450 1,850 1,090 6,460 8,100 2,300 1,625 Total expense 27,875 Net operating income $30,325