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		$ 0.40
Electricity	$ 1,300	$ 0.09
Maintenance		$ 0.10
Wages and salaries	$ 4,500	$ 0.20
Depreciation	$ 8,400
Rent	$ 2,100
Administrative expenses	$ 1,800	$ 0.03

For example, electricity costs should be $1,300 per month plus $0.09 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.40 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	8,300
Revenue	$ 54,580
Expenses:
Cleaning supplies	3,780
Electricity	2,008
Maintenance	1,060
Wages and salaries	6,500
Depreciation	8,400
Rent	2,300
Administrative expenses	1,946
Total expenses	25,994
Net operating income	$ 28,586

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.