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:

Fixed Cost per Month

Cost per Car Washed

Cleaning supplies				$	0.70
Electricity	$	1,500		$	0.10
Maintenance				$	0.20
Wages and salaries	$	4,500		$	0.30
Depreciation	$	8,500
Rent	$	1,900
Administrative expenses	$	1,400		$	0.01

For example, electricity costs are $1,500 per month plus $0.10 per car washed. The company expected to wash 8,100 cars in August and to collect an average of $6.60 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	$	55,560
Expenses:
Cleaning supplies		6,170
Electricity		2,280
Maintenance		1,860
Wages and salaries		7,290
Depreciation		8,500
Rent		2,100
Administrative expenses		1,381
Total expense		29,581
Net operating income	$	25,979

Required:

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.)