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

Fixed Cost per Month

Cost per Car Washed

Cleaning supplies				$	0.50
Electricity	$	1,500		$	0.07
Maintenance				$	0.10
Wages and salaries	$	4,000		$	0.30
Depreciation	$	8,300
Rent	$	2,000
Administrative expenses	$	1,700		$	0.03

For example, electricity costs are $1,500 per month plus $0.07 per car washed. The company expected to wash 8,000 cars in August and to collect an average of $6.30 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,100
Revenue	$	52,500
Expenses:
Cleaning supplies		4,500
Electricity		2,030
Maintenance		1,040
Wages and salaries		6,760
Depreciation		8,300
Rent		2,200
Administrative expenses		1,840
Total expense		26,670
Net operating income	$	25,830

Required:

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

Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Total expense Net operating income