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: Cost per Car Washed. Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Fixed Cost per Month $ 0.70 $ 1,300 $ 0.08 $ 0.20 $ 4,700 $ 0.30 $ 8,200 $1,900 $ 1,300 $ 0.05 For example, electricity costs are $1,300 per month plus $0.08 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 Revenue Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Total expense Net operating income Required 8,200 $ 50,700 6,170 1,918 1,860 7,490 8,200 2,100 1,605 29,343 $ 21,357 Answer is complete but not entirely correct. Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue $ 1,500 F Expenses: Cleaning supplies 430 U Electricity 1,982 U Maintenance 2,220 U Wages and salaries 400 U Depreciation 0 None Rent 200 F Administrative expenses Total expense Net operating income 105 U 4,127 U $ 2,627 U