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 companys costs:

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.80
Electricity	$ 1,200	$ 0.07
Maintenance		$ 0.20
Wages and salaries	$ 4,300	$ 0.40
Depreciation	$ 8,100
Rent	$ 2,100
Administrative expenses	$ 1,500	$ 0.02

For example, electricity costs should be $1,200 per month plus $0.07 per car washed. The company expects to wash 8,500 cars in August and to collect an average of $6.20 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	8,600
Revenue	$ 54,800
Expenses:
Cleaning supplies	7,300
Electricity	1,765
Maintenance	1,940
Wages and salaries	8,060
Depreciation	8,100
Rent	2,300
Administrative expenses	1,570
Total expense	31,035
Net operating income	$ 23,765

Required:

Calculate the company's revenue and spending variances for August.