Lavage Rapide 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		$ 0.50
Electricity	$ 1,000	$ 0.08
Maintenance		$ 0.25
Wages and salaries	$ 4,000	$ 0.30
Depreciation	$ 8,300
Rent	$ 2,000
Administrative expenses	$ 1,500	$ 0.03

For example, electricity costs should be $1,000 per month plus $0.08 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.10 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	$ 52,730
Expenses:
Cleaning supplies	4,650
Electricity	1,634
Maintenance	2,315
Wages and salaries	6,850
Depreciation	8,300
Rent	2,200
Administrative expenses	1,649
Total expenses	27,598
Net operating income	$ 25,132

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.