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 $ $0\mathrm{.}70$

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

Maintenance $ $0\mathrm{.}20$

Wages and salaries $ $4,900$ $ $0\mathrm{.}30$

Depreciation $ $8,500$

Rent $ $2,100$

Administrative expenses $ $1,500$ $ $0\mathrm{.}03$

For example, electricity costs are $$1,100$ per month plus $$0\mathrm{.}08$ per car washed. The company expects to wash $8,300$ cars in August and to collect an average of $$6\mathrm{.}70$ 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 $8,400$

Revenue $ $57,710$

Expenses:

Cleaning supplies $6,310$

Electricity $1,734$

Maintenance $1,900$

Wages and salaries $7,750$

Depreciation $8,500$

Rent $2,300$

Administrative expenses $1,649$

Total expense $30,143$

Net operating income $ $27,567$

Required:

Calculate the company's revenue and spending variances for August