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 per Month Cost per Car Washed

Cleaning supplies $ $0\mathrm{.}80$

Electricity $ $1,000$ $ $0\mathrm{.}08$

Maintenance $ $0\mathrm{.}20$

Wages and salaries $ $4,900$ $ $0\mathrm{.}30$

Depreciation $ $8,400$

Rent $ $2,100$

Administrative expenses $ $1,500$ $ $0\mathrm{.}04$

For example, electricity costs should be $$1,000$ per month plus $$0\mathrm{.}08$ per car washed. The company expects to wash $8,100$ cars in August and to collect an average of $$6\mathrm{.}30$ 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 $8,200$

Revenue $ $53,130$

Expenses:

Cleaning supplies $6,980$

Electricity $1,618$

Maintenance $1,860$

Wages and salaries $7,690$

Depreciation $8,400$

Rent $2,300$

Administrative expenses $1,724$

Total expenses $30,572$

Net operating income $ $22,558$

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.