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	$ 0.07
Maintenance		$ 0.20
Wages and salaries	$ 4,800	$ 0.30
Depreciation	$ 8,000
Rent	$ 2,100
Administrative expenses	$ 1,700	$ 0.02

For example, electricity costs are $1,400 per month plus $0.07 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.60 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	8,300
Revenue	$ 56,220
Expenses:
Cleaning supplies	7,060
Electricity	1,944
Maintenance	1,880
Wages and salaries	7,620
Depreciation	8,000
Rent	2,300
Administrative expenses	1,764
Total expense	30,568
Net operating income	$ 25,652

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. Do not round intermediate calculations.)

Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Total expense Net operating income