Lavage Rapide owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the company's costs: For example, electricity costs should be $1,200 per month plus $0.07 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.00 per car washed. The actual operating results for August are as follows: 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. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Lavage Rapide } \\ \hline \multicolumn{3}{|c|}{ Revenue and Spending Variances } \\ \hline \multicolumn{3}{|c|}{ For the Month Ended August 31} \\ \hline Revenue & & \\ \hline \multicolumn{3}{|l|}{ Expenses: } \\ \hline \multicolumn{3}{|l|}{ Cleaning supplies } \\ \hline \multicolumn{3}{|l|}{ Electricity } \\ \hline \multicolumn{3}{|l|}{ Maintenance } \\ \hline \multicolumn{3}{|l|}{ Wages and salaries } \\ \hline \multicolumn{3}{|l|}{ Depreciation } \\ \hline \multicolumn{3}{|l|}{ Rent } \\ \hline \multicolumn{3}{|l|}{ Administrative expenses } \\ \hline \multicolumn{3}{|l|}{ Total expenses } \\ \hline Net operating income & & \\ \hline \end{tabular}