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	$ 1,100	$ 0.07
Maintenance		$ 0.15
Wages and salaries	$ 4,300	$ 0.30
Depreciation	$ 8,100
Rent	$ 1,900
Administrative expenses	$ 1,800	$ 0.03

For example, electricity costs are $1,100 per month plus $0.07 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.80 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	$ 57,180
Expenses:
Cleaning supplies	4,550
Electricity	1,637
Maintenance	1,455
Wages and salaries	7,090
Depreciation	8,100
Rent	2,100
Administrative expenses	1,943
Total expense	26,875
Net operating income	$ 30,305

Required:

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