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

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.60
Electricity	$ 1,300	$ 0.07
Maintenance		$ 0.15
Wages and salaries	$ 4,700	$ 0.20
Depreciation	$ 8,100
Rent	$ 1,800
Administrative expenses	$ 1,800	$ 0.01

For example, electricity costs should be $1,300 per month plus $0.07 per car washed. The company expects to wash 8,300 cars in August and to collect an average of $6.30 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