avage Rapide is a Canadian company that owns and operates alarge automatic carwash facility near Montreal. The following tableprovides data concerning the company’s costs:

Fixed Cost per Month

Cost per Car Washed

Cleaningsupplies				$	0.60
Electricity	$	1,300		$	0.09
Maintenance				$	0.25
Wages andsalaries	$	5,000		$	0.20
Depreciation	$	8,200
Rent	$	1,900
Administrativeexpenses	$	1,700		$	0.04

For example, electricity costs are $1,300 per month plus $0.09per car washed. The company expected to wash 8,400 cars in Augustand to collect an average of $6.10 per car washed.

The actual operating results for August appear below.

  

Lavage Rapide Income Statement For the Month Ended August 31
Actual carswashed		8,500
Revenue	$	53,340
Expenses:
Cleaning supplies		5,540
Electricity		2,026
Maintenance		2,340
Wages and salaries		7,040
Depreciation		8,200
Rent		2,100
Administrative expenses		1,936
Total expense		29,182
Net operatingincome	$	24,158

Required:

Compute the company's revenue and spending variances for August.(Indicate the effect of each variance by selecting "F" forfavorable, "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