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				$	0.60
Electricity	$	1,100		$	0.07
Maintenance				$	0.20
Wages and salaries	$	4,500		$	0.20
Depreciation	$	8,400
Rent	$	2,200
Administrative expenses	$	1,300		$	0.03

For example, electricity costs are $1,100 per month plus $0.07 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.10 per car washed. The company actually washed 8,400 cars in August.

Required:

Calculate the company's activity variances for August

Lavage Rapide
Activity Variances
For the Month Ended August 31
Revenue
Expenses:
Cleaning supplies
Electricity
Maintenance
Wages and salaries
Depreciation
Rent
Administrative expenses
Total expense
Net operating income