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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 company's costs: Fixed Cost per Month $1,300 Cleaning supplies Electricity Maintenance Nages and salaries Depreciation Rant Administrative expenses Cost per Car Washed $0.80 $0.07 $0.10 $0.30 $4,400 $8,400 $2.000 $1,600 $0.04 For example, electricity costs should be $1,300 per month plus $0.07 per car washed. The company expects to wash 8,200 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 8,300 $52,940 Revenue Expenses cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent 7,060 1,844 1.060 7.220 8.400 2.200 Administrative expenses Total expense Net operating income 1,828 29.612 $23,328 Required: Calculate the company's revenue and spending variances for August. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect fi.e., zero variance). Input all amounts as positive values.) Lavage Rapide Ravenue and Spending Variances For the Month Ended August 31 Revenue Expenses Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rant Administrative expenses Total expense Net operating income