Lavage Rapide 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

Cleaning supplies $ $0\mathrm{.}70$

Electricity $ $1,000$ $ $0\mathrm{.}05$

Maintenance $ $0\mathrm{.}30$

Wages and salaries $ $4,000$ $ $0\mathrm{.}40$

Depreciation $ $8,400$

Rent $ $1,900$

Administrative expenses $ $1,400$ $ $0\mathrm{.}01$

For example, electricity costs should be $$1,000$ per month plus $$0\mathrm{.}05$ per car washed. The company expects to wash $8,200$ cars in August and to collect an average of $$6\mathrm{.}40$ 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 $8,300$

Revenue $ $54,580$

Expenses:

Cleaning supplies $6,240$

Electricity $1,380$

Maintenance $2,700$

Wages and salaries $7,640$

Depreciation $8,400$

Rent $2,100$

Administrative expenses $1,382$

Total expenses $29,842$

Net operating income $ $24,738$

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.