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 $ 1,000 Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Cost per Car Washed $ 0.80 $ 0.08 $ 0.15 $ 0.30 $ 4,200 $ 8,200 $ 2, 100 $ 1,600 $ 0.04 For example, electricity costs should be $1,000 per month plus $0.08 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.00 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 $ 50,700 Expenses: Cleaning supplies 6,980 Electricity 1,618 Maintenance 1,455 Wages and salaries 6,990 Depreciation 8,200 Rent 2,300 Administrative expenses 1,824 Total expense 29, 367 Net operating income $ 21,333 Lavage Rapide Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Total expense Net operating income