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				$	0.40
Electricity	$	1,300		$	0.10
Maintenance				$	0.25
Wages and salaries	$	5,000		$	0.40
Depreciation	$	8,200
Rent	$	1,900
Administrative expenses	$	1,600		$	0.03

For example, electricity costs are $1,300 per month plus $0.10 per car washed. The company expects to wash 8,200 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		8,300
Revenue	$	53,760
Expenses:
Cleaning supplies		3,780
Electricity		2,090
Maintenance		2,290
Wages and salaries		8,640
Depreciation		8,200
Rent		2,100
Administrative expenses		1,746
Total expense		28,846
Net operating income	$	24,914