Lavage Rapide 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	$ 1,200	$ 0.15
Maintenance		$ 0.20
Wages and salaries	$ 5,000	$ 0.30
Depreciation	$ 6,000
Rent	$ 8,000
Administrative expenses	$ 4,000	$ 0.10

For example, electricity costs should be $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
Revenue	$ 43,080
Expenses:
Cleaning supplies	7,560
Electricity	2,670
Maintenance	2,260
Wages and salaries	8,500
Depreciation	6,000
Rent	8,000
Administrative expenses	4,950
Total expenses	39,940
Net operating income	$ 3,140

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.