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	$ 1,500	$ 0.08
Maintenance		$ 0.15
Wages and salaries	$ 4,100	$ 0.30
Depreciation	$ 8,300
Rent	$ 2,000
Administrative expenses	$ 1,600	$ 0.02

For example, electricity costs should be $1,500 per month plus $0.08 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.50 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	8,100
Revenue	$ 54,100
Expenses:
Cleaning supplies	6,100
Electricity	2,110
Maintenance	1,440
Wages and salaries	6,860
Depreciation	8,300
Rent	2,200
Administrative expenses	1,660
Total expenses	28,670
Net operating income	$ 25,430

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.

\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Lavage Rapide } \\ \hline \multicolumn{3}{|c|}{ Revenue and Spending Variances } \\ \hline \multicolumn{3}{|c|}{ For the Month Ended August 31} \\ \hline Revenue & & \\ \hline \multicolumn{3}{|l|}{ Expenses: } \\ \hline \multicolumn{3}{|l|}{ Cleaning supplies } \\ \hline \multicolumn{3}{|l|}{ Electricity } \\ \hline \multicolumn{3}{|l|}{ Maintenance } \\ \hline \multicolumn{3}{|l|}{ Wages and salaries } \\ \hline \multicolumn{3}{|l|}{ Depreciation } \\ \hline \multicolumn{3}{|l|}{ Rent } \\ \hline \multicolumn{3}{|c|}{ Administrative expenses } \\ \hline \multicolumn{3}{|l|}{ Total expenses } \\ \hline Net operating income & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Lavage Rapide } \\ \hline \multicolumn{3}{|c|}{ Revenue and Spending Variances } \\ \hline \multicolumn{3}{|c|}{ For the Month Ended August 31} \\ \hline Revenue & & \\ \hline \multicolumn{3}{|l|}{ Expenses: } \\ \hline \multicolumn{3}{|l|}{ Cleaning supplies } \\ \hline \multicolumn{3}{|l|}{ Electricity } \\ \hline \multicolumn{3}{|l|}{ Maintenance } \\ \hline \multicolumn{3}{|l|}{ Wages and salaries } \\ \hline \multicolumn{3}{|l|}{ Depreciation } \\ \hline \multicolumn{3}{|l|}{ Rent } \\ \hline \multicolumn{3}{|c|}{ Administrative expenses } \\ \hline \multicolumn{3}{|l|}{ Total expenses } \\ \hline Net operating income & & \\ \hline \end{tabular}