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 company$$s costs:

Fixed Cost per Month Cost per Car Washed

Cleaning supplies $ $0\mathrm{.}60$

Electricity $ $1,100$ $ $0\mathrm{.}09$

Maintenance $ $0\mathrm{.}25$

Wages and salaries $ $4,400$ $ $0\mathrm{.}30$

Depreciation $ $8,200$

Rent $ $2,200$

Administrative expenses $ $1,400$ $ $0\mathrm{.}02$

For example, electricity costs should be $$1,100$ per month plus $$0\mathrm{.}09$ per car washed. The company expects to wash $8,100$ cars in August and to collect an average of $$6\mathrm{.}20$ 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 $ $52,320$

Expenses:

Cleaning supplies $5,360$

Electricity $1,799$

Maintenance $2,265$

Wages and salaries $7,190$

Depreciation $8,200$

Rent $2,400$

Administrative expenses $1,462$

Total expense $28,676$

Net operating income $ $23,644$