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				$	0.50
Electricity	$	1,500		$	0.07
Maintenance				$	0.10
Wages and salaries	$	4,000		$	0.30
Depreciation	$	8,300
Rent	$	2,000
Administrative expenses	$	1,700		$	0.03

For example, electricity costs are $1,500 per month plus $0.07 per car washed. The company expected to wash 8,000 cars in August and to collect an average of $6.30 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,100
Revenue	$	52,500
Expenses:
Cleaning supplies		4,500
Electricity		2,030
Maintenance		1,040
Wages and salaries		6,760
Depreciation		8,300
Rent		2,200
Administrative expenses		1,840
Total expense		26,670
Net operating income	$	25,830

Required:

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

2.	Complete the report showing the spending variances for March.

FAB Corporation Activity Variances For the Month Ended March 31 Utilities Maintenance Supplies Indirect labor Depreciation Total