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 $ $0\mathrm{.}60$

Electricity $ $1,200$ $ $0\mathrm{.}09$

Maintenance $ $0\mathrm{.}25$

Wages and salaries $ $4,600$ $ $0\mathrm{.}40$

Depreciation $ $8,400$

Rent $ $1,900$

Administrative expenses $ $1,800$ $ $0\mathrm{.}03$

For example, electricity costs should be $$1,200$ per month plus $$0\mathrm{.}09$ per car washed. The company expects to wash $8,100$ cars in August and to collect an average of $$6\mathrm{.}20$ 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 $ $52,320$

Expenses:

Cleaning supplies $5,360$

Electricity $1,899$

Maintenance $2,265$

Wages and salaries $8,200$

Depreciation $8,400$

Rent $2,100$

Administrative expenses $1,943$

Total expenses $30,167$

Net operating income $ $22,153$

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$)$