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 Per Month	Cost per Car Washed
Cleaning supplies		$0.80
Electricity	$1,200	$0.15
Maintenance		$0.20
Wages and salaries	$5,000	$0.30
Depreciation	$6,000
Rent	$8,000
Administrative expenses	$4,000	$0.10

For example, electricity costs are $1,200 per month plus $0.15 per car washed. The company expects to wash 9,000 cars in August and to collect an average of $4.90 per car washed.

The actual operating results for August appears below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed	8,800
Revenue	$43,080
Expenses:
Cleaning supplies	7,560
Electricity	2,670
Maintenance	2,260
Wages and salaries	8,500
Depreciation	6,000
Rent	8,000
Administrative expenses	4,950
Total expense	39,940
Net operating income	3,140

Required:

Prepare a report showing the company's activity variances for August.