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				$	0.60
Electricity	$	1,400		$	0.08
Maintenance				$	0.20
Wages and salaries	$	4,500		$	0.20
Depreciation	$	8,400
Rent	$	1,900
Administrative expenses	$	1,400		$	0.02

For example, electricity costs are $1,400 per month plus $0.08 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.10 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		8,200
Revenue	$	51,510
Expenses:
Cleaning supplies		5,360
Electricity		2,018
Maintenance		1,860
Wages and salaries		6,480
Depreciation		8,400
Rent		2,100
Administrative expenses		1,462
Total expense		27,680
Net operating income	$	23,830

Required:

Calculate the company's revenue and spending variances for August.