Lavage Rapide is a Canadian company that 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 $ $0\mathrm{.}50$

Electricity $ $1,000$ $ $0\mathrm{.}07$

Maintenance $ $0\mathrm{.}20$

Wages and salaries $ $4,500$ $ $0\mathrm{.}40$

Depreciation $ $8,200$

Rent $ $2,000$

Administrative expenses $ $1,500$ $ $0\mathrm{.}02$

For example, electricity costs should be $$1,000$ per month plus $$0\mathrm{.}07$ per car washed. The company expects to wash $8,300$ cars in August and to collect an average of $$6\mathrm{.}30$ 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 $8,400$

Revenue $ $54,390$

Expenses:

Cleaning supplies $4,650$

Electricity $1,551$

Maintenance $1,900$

Wages and salaries $8,180$

Depreciation $8,200$

Rent $2,200$

Administrative expenses $1,566$

Total expense $28,247$

Net operating income $ $26,143$

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.