Lavage Rapide is a Canadian company that owns and operates a large automatic carwash facility near Montreal. The following table provides data concerning the companys costs:

Fixed Cost per Month

Cost per Car Washed

Cleaning supplies				$	0.80
Electricity	$	1,400		$	0.08
Maintenance				$	0.25
Wages and salaries	$	4,800		$	0.40
Depreciation	$	8,200
Rent	$	2,100
Administrative expenses	$	1,400		$	0.02

For example, electricity costs are $1,400 per month plus $0.08 per car washed. The company expected to wash 8,200 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		8,300
Revenue	$	54,580
Expenses:
Cleaning supplies		7,060
Electricity		2,026
Maintenance		2,290
Wages and salaries		8,440
Depreciation		8,200
Rent		2,300
Administrative expenses		1,464
Total expense		31,780
Net operating income	$	22,800

Required:

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