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				$	0.40
Electricity	$	1,200		$	0.06
Maintenance				$	0.25
Wages and salaries	$	4,900		$	0.20
Depreciation	$	8,300
Rent	$	1,900
Administrative expenses	$	1,300		$	0.05

For example, electricity costs are $1,200 per month plus $0.06 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.30 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		8,300
Revenue	$	53,760
Expenses:
Cleaning supplies		3,780
Electricity		1,662
Maintenance		2,290
Wages and salaries		6,900
Depreciation		8,300
Rent		2,100
Administrative expenses		1,610
Total expense		26,642
Net operating income	$	27,118

Required:

Calculate 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 0 None Rent Administrative expenses Total expense Net operating income