Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the companys costs: Fixed Cost per Month Cost per Car Washed Cleaning supplies $ 0.60 Electricity $ 1,300 $ 0.10 Maintenance $ 0.10 Wages and salaries $ 4,700 $ 0.30 Depreciation $ 8,100 Rent $ 2,000 Administrative expenses $ 1,400 $ 0.01 For example, electricity costs should be $1,300 per month plus $0.10 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.20 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 $ 52,940 Expenses: Cleaning supplies 5,420 Electricity 2,090 Maintenance 1,060 Wages and salaries 7,520 Depreciation 8,100 Rent 2,200 Administrative expenses 1,382 Total expense 27,772 Net operating income $ 25,168 Required: Calculate the company's revenue and spending variances for August. Note: 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.