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 (i.e., zero variance). Input all amounts as positive values.) Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Total expense Net operating income 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 Cost per Car Washed $ 0.50 $ 0.10 $ 0.30 $ 0.30 Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses $ 1,500 $ 4,000 $ 8,100 $ 1,900 $ 1,400 $ 0.02 For example, electricity costs should be $1,500 per month plus $0.10 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.60 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 $ 55,560 Expenses: Cleaning supplies 4,550 Electricity 2,280 Maintenance 2,670 Wages and salaries 6,790 Depreciation 8,100 2,100 Administrative expenses 1,462 Total expense 27,952 Net operating income $ 27,608 Rent