Lavage Rapide owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the company's costs: Fixed Cost Cost per per Month Car Washed Cleaning supplies 1 0.56 Electricity $ 1, 280 Maintenance 0,30 Wages and salaries $ 4,706 $ 0.30 Depreciation $ 8, 180 Rent $ 1, 980 Administrative expenses $ 1, 780 $ 0.04 For example, electricity costs should be $1,200 per month plus $0.07 per car washed. The company expects to wash 8,300 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, 400 Revenue $ 57, 710 Expenses Cleaning supplies 4, 650 Electricity 1, 751 Maintenance 2,730 Wages and salaries 7,550 Depreciation 8, 106 tent 2, 100 Administrative expenses 1,932 Total expenses 28, 813 Net operating income $ 28, 897 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 (L.e., zero variance). Input all amounts as positive values. Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Total expenses Net operating income