Lavage Rapide is a Canadlan 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, electriclty costs are $$1,400$ per month plus $$0\mathrm{.}10$ per car washed. The company expects to wash $8,000$ cars in August

and to collect an average of $$5\mathrm{.}90$ per car washed.

The actual operating results for August are as follows:

Required:

Calculate the company's revenue and spending varlances for August. $($Indicate the effect of each varlance by selectling $"F"$ for

favorable, $"$U$"$ for unfavorable, and "None" for no effect $($l$.$e$.,$ zero varlance$).$ Input all amounts as positive values. Do not round

intermediate calculations.$)$

Answer is complete but not entirely correct.