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 companys costs:

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.70
Electricity	$	1,300		$	0.07
Maintenance				$	0.25
Wages and salaries	$	4,800		$	0.20
Depreciation	$	8,500
Rent	$	2,200
Administrative expenses	$	1,800		$	0.05

For example, electricity costs should be $1,300 per month plus $0.07 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.10 per car washed. The company actually washed 8,500 cars in August.

Required:

Calculate the company's activity variances for August

Lavage Rapide

Activity 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