Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides data concerning the companys costs:

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.60
Electricity	$	1,100		$	0.05
Maintenance				$	0.15
Wages and salaries	$	4,700		$	0.20
Depreciation	$	8,300
Rent	$	2,000
Administrative expenses	$	1,500		$	0.03

For example, electricity costs are $1,100 per month plus $0.05 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		5,360
Electricity		1,475
Maintenance		1,455
Wages and salaries		6,680
Depreciation		8,300
Rent		2,200
Administrative expenses		1,643
Total expense		27,113
Net operating income	$	23,587

Required:

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