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 $$1,300$ per month plus $$0\mathrm{.}09$ per car washed. The company expects to wash $8,100$ cars in

August and to collect an average of $$6\mathrm{.}40$ per car washed.

The actual operating results for August are as follows:

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.