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Lavage Rapide owns and operates a large automatic car wash near Montreal. The following table provides data concerning the companys costs: Fixed Cost per Month

Lavage Rapide owns and operates a large automatic car wash near Montreal. The following table provides data concerning the companys costs: Fixed Cost per Month Cost per Car Washed Cleaning supplies $ 0.60 Electricity $ 1,400 $ 0.08 Maintenance $ 0.25 Wages and salaries $ 4,900 $ 0.30 Depreciation $ 8,200 Rent $ 1,900 Administrative expenses $ 1,800 $ 0.04 For example, electricity costs are $1,400 per month plus $0.08 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.50 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 8,400 Revenue $ 56,050 Expenses: Cleaning supplies 5,480 Electricity 2,034 Maintenance 2,315 Wages and salaries 7,750 Depreciation 8,200 Rent 2,100 Administrative expenses 2,032 Total expense 29,911 Net operating income $ 26,139 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. Do not round intermediate calculations.

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