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 Cleaning supplies Electricity Maintenance $0.50 $1,100 $0.06 $0.10 Wages and salaries $4,500 $0.30 Depreciation $8,200 Rent $2,100 Administrative expenses $1,600 $0.02 For example, electricity costs are $1,100 per month plus $0.06 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.60 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 $55,560 4,550 1,556 1,050 7,290 8,200 2,300 1,662 26,608 $ 28,952