Lavage Rapide is a Canadian company that owns and operates a large automatic carwash facility near Montreal. The following table provides data concerning the company's costs Cost per Fixed Cost per Month Cleaning supplies Electricity Maintenance Wages and salaries Car Washed $ 0.40 $ 0.06 $ 0.30 0.20 S 1,300 $ 4,200 $ 8.300 $ 2.000 S 1,500 Administrative expenses $ 0.05 For example, electricity costs are $1,300 per month plus $0.06 per car washed. The company expected to wash 8,300 cars in August and to collect an average of $6.40 per car washed. The actual operating results for August appear below Lavage Rapide Income Statement For the Month Ended August 31 Actual cars washed 8,400 S 55,220 Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent 3,820 1,768 2,730 6,220 8,300 2,200 1,815 Total expense 26,853 Net operating income S 28,367