PLEASE ANSWER FULLY Lavage Rapide is a Canadian company that 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		$ 0.80
Electricity	$ 1,000	$ 0.07
Maintenance		$ 0.20
Wages and salaries	$ 4,000	$ 0.20
Depreciation	$ 8,000
Rent	$ 2,000
Administrative expenses	$ 1,500	$ 0.03

For example, electricity costs should be $1,000 per month plus $0.07 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.20 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	8,500
Revenue	$ 54,180
Expenses:
Cleaning supplies	7,220
Electricity	1,558
Maintenance	1,920
Wages and salaries	6,040
Depreciation	8,000
Rent	2,200
Administrative expenses	1,652
Total expense	28,590
Net operating income	$ 25,590

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.