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		$ 0.50
Electricity	$ 1,400	$ 0.08
Maintenance		$ 0.25
Wages and salaries	$ 4,900	$ 0.20
Depreciation	$ 8,300
Rent	$ 2,000
Administrative expenses	$ 1,500	$ 0.02

For example, electricity costs are $1,400 per month plus $0.08 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.40 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	$ 54,580
Expenses:
Cleaning supplies	4,600
Electricity	2,026
Maintenance	2,290
Wages and salaries	6,900
Depreciation	8,300
Rent	2,200
Administrative expenses	1,564
Total expense	27,880
Net operating income	$ 26,700

Required:

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