Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides data concerning the company's costs: Cost per Fixed Cost per Month Car Washed $0.80 $1,200 $0.15 Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses $0.20 $0.30 $5,000 $6,000 $8,000 $4,000 $0.10 For example, electricity costs are $1,200 per month plus $0.15 per car washed. The company expects to wash 9,000 cars in August and to collect an average of $4.90 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 8,800 $ 43,080 Revenue Expenses : Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Total expense Net operating income 7,560 2,670 2,260 8,500 6,000 8,000 4,950 39,940 $ 3,140 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. Do not round intermediate calculations.) Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue $ 43,120 U Expenses: Cleaning supplies 7,040 U Electricity 2,520 U Maintenance 1,760 U Wages and salaries 7,640 U Depreciation 6,000 None Rent 8,000 None Administrative expenses 4,880 U Total expense 37,840 U Net operating income $ 5,280 U