Lavage Rapide is a Canadian company that owns and operates a large automatic carwash facility near Montreal. The following table provides data concerning the company$$s costs:

Fixed Cost

per Month Cost per

Car Washed

Cleaning supplies $ $0\mathrm{.}60$

Electricity $ $1,500$ $ $0\mathrm{.}06$

Maintenance $ $0\mathrm{.}15$

Wages and salaries $ $4,900$ $ $0\mathrm{.}30$

Depreciation $ $8,400$

Rent $ $2,000$

Administrative expenses $ $1,600$ $ $0\mathrm{.}03$

For example, electricity costs are $$1,500$ per month plus $$0\mathrm{.}06$ per car washed. The company actually washed $7,900$ cars in August. The company expected to collect an average of $$6\mathrm{.}80$ per car washed.

The actual operating results for August appear below.

Lavage Rapide

Income Statement

For the Month Ended August $31$

Actual cars washed $7,900$

Revenue $ $53,655$

Expenses:

Cleaning supplies $5,180$

Electricity $2,144$

Maintenance $1,725$

Wages and salaries $8,130$

Depreciation $8,400$

Rent $2,000$

Administrative expenses $1,912$

Total expense $29,491$

Net operating income $ $24,164$

Required:

Prepare a report showing 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.$)$