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 $1,000 per month plus $0.09 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.20 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