Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the company's costs: Fixed Cost per Month Cost per Car Washed Cleaning supplies Electricity Maintenance Wages and salaries. Depreciation Rent Administrative expenses $ 0.70 $ 1,300 $ 0.09 $ 0.10 $ 4,100 $ 0.30 $ 8,500 $ 1,900 $ 1,500 $ 0.02 For example, electricity costs should be $1,300 per month plus $0.09 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.50 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 8,200 $ 54,750 6,170 1,999 1,050 6,890 8,500 2,100 1,562 28,271 $ 26,479