Lavage Rapide is a Canadian company that owns and operates a large automatic carwash facility near Montreal.

The following table provides data concerning the company's costs: Fixed Cost Cost per Per Month Car Washed Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses $3,300 $4,800 $6,800 $3,900 $.09 $1,340 $.65 $.13 $.10 $.11

For example, electricity costs are 1,340 per month plus .13 per car washed. The company expects to wash 10,100 cars in August and to collect an average of 4.20 per car washed. The actual operating results for August appears below. Lavage Rapide Income Statement For the Month Ended August 31 Actual cars washed Revenue 9,300 $48,080

Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses 7,445 3,049 1,560 4,333 4,800 6,800 5,347

Total expense

33,334

Net operating income

$14,746

Required: Prepare a report showing the company's revenue and spending variances for August. (Leave no cells blank - be certain to enter "0" wherever required. Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.) Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue and Spending Variances Revenue $9,020 F

Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses 1,400 500 630 10 U U U U None None 610 U

Total expense

3,150

Net operating income

$5,870