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 $ $0\mathrm{.}40$

Electricity $ $1,100$ $ $0\mathrm{.}08$

Maintenance $ $0\mathrm{.}30$

Wages and salaries $ $4,300$ $ $0\mathrm{.}20$

Depreciation $ $8,200$

Rent $ $2,100$

Administrative expenses $ $1,700$ $ $0\mathrm{.}04$

For example, electricity costs are $$1,100$ per month plus $$0\mathrm{.}08$ per car washed. The company expects to wash $8,100$ cars in August and to collect an average of $$6\mathrm{.}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 $8,200$

Revenue $ $55,560$

Expenses:

Cleaning supplies $3,740$

Electricity $1,718$

Maintenance $2,670$

Wages and salaries $6,280$

Depreciation $8,200$

Rent $2,300$

Administrative expenses $1,924$

Total expense $26,832$

Net operating income $ $28,728$

Required:

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