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 $ 0.80 Electricity $ 1,500 $ 0.08 Maintenance $ 0.10 Wages and salaries $ 4,400 $ 0.30 Depreciation $ 8,400 Rent $ 2,000 Administrative expenses $ 1,600 $ 0.05 For example, electricity costs are $1,500 per month plus $0.08 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.70 per car washed. The actual operating results for August are as follows:

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	$	57,040
Expenses:
Cleaning supplies		7,060
Electricity		2,126
Maintenance		1,060
Wages and salaries		7,220
Depreciation		8,400
Rent		2,200
Administrative expenses		1,910
Total expense		29,976
Net operating income	$	27,064

Required:

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