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		$ 0.70
Electricity	$ 1,100	$ 0.08
Maintenance		$ 0.15
Wages and salaries	$ 4,500	$ 0.20
Depreciation	$ 8,300
Rent	$ 2,200
Administrative expenses	$ 1,400	$ 0.02

For example, electricity costs should be $1,100 per month plus $0.08 per car washed. The company expects to wash 8,500 cars in August and to collect an average of $6.70 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	8,600
Revenue	$ 59,050
Expenses:
Cleaning supplies	6,450
Electricity	1,750
Maintenance	1,515
Wages and salaries	6,560
Depreciation	8,300
Rent	2,400
Administrative expenses	1,470
Total expenses	28,445
Net operating income	$ 30,605

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.