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 company's costs Fixed Cost per Month Cost per Car Washed $0.40 $0.09 $0.20 $0.30 Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses $1,300 $4,700 $ 8,200 $1,900 $1,500 $0.02 For example, electricity costs are $1,300 per month plus $0.09 per car washed. The company expects to wash 8,500 cars in August and to collect an average of $5.90 per car washed The actual operating results for August appear below he actual operating results for August appear below Lavage Rapide Income Statement For the Month Ended August 31 Actual carswashed 8,600 $ 52,250 Revenue ExpenseS Cleaning supplies Electricitv Maintenance Wages and salaries Depreciation Rent Administrative expenses 3,900 2,035 1,940 7,610 8,200 2,100 1,570 27,355 $ 24,895 Total expense Net operating income 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 None Total expense Net operating income