Lavage Rapide owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the company's costs: Cleaning supplies Electricity Maintenance. Wages and salaries Depreciation Administrative expenses Rent Actual cars washed Revenue Expenses: Cleaning supplies Electricity Maintenance. Wages and salaries Depreciation Rent Fixed Cost per Month Lavage Rapide Income Statement For the Month Ended August 31 $ 1,200 For example, electricity costs should be $1,200 per month plus $0.07 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.50 per car washed. The actual operating results for August are as follows: Administrative expenses Total expenses Net operating income $ 4,800 $ 8,500 $ 1,900 $ 1,800 Cost per Car Washed $ 0.60 $ 0.07 8,200 $ 54,750 $ 0.15 $ 0.30 5,360 1,737 1,455 7,590 8,500 2,100 1,943 28,685 $ 26,065 $ 0.03 Required: Calculate the company's revenue and spending variances for August.

Lavage Rapide owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the company's costs: For example, electricity costs should be $1,200 per month plus $0.07 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.50 per car washed. The actual operating results for August are as follows: Required: Calculate the company's revenue and spending variances for August. 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