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				$	0.50
Electricity	$	1,100		$	0.07
Maintenance				$	0.15
Wages and salaries	$	4,500		$	0.30
Depreciation	$	8,000
Rent	$	2,000
Administrative expenses	$	1,400		$	0.01

For example, electricity costs are $1,100 per month plus $0.07 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $5.90 per car washed.

The actual operating results for August appear below.

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed		8,300
Revenue	$	50,480
Expenses:
Cleaning supplies		4,600
Electricity		1,644
Maintenance		1,470
Wages and salaries		7,320
Depreciation		8,000
Rent		2,200
Administrative expenses		1,382
Total expense		26,616
Net operating income	$	23,864

Required:

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