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: For example, electricity costs are $1,200 per month plus $0.05 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.30 per car washed. The actual operating results for August are as follows: Calculates 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.)