avage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the companys costs: Fixed Cost per Month Cost per Car Washed Cleaning supplies $ 0.80 Electricity $ 1,100 $ 0.06 Maintenance $ 0.25 Wages and salaries $ 4,300 $ 0.40 Depreciation $ 8,000 Rent $ 2,100 Administrative expenses $ 1,400 $ 0.03 For example, electricity costs should be $1,100 per month plus $0.06 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.00 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 8,200 Revenue $ 50,700 Expenses: Cleaning supplies 6,980 Electricity 1,556 Maintenance 2,265 Wages and salaries 7,900 Depreciation 8,000 Rent 2,300 Administrative expenses 1,543 Total expense 30,544 Net operating income $ 20,156