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		$ 0.50
Electricity	$ 1,300	$ 0.05
Maintenance		$ 0.20
Wages and salaries	$ 4,600	$ 0.20
Depreciation	$ 8,000
Rent	$ 2,000
Administrative expenses	$ 1,600	$ 0.03

For example, electricity costs should be $1,300 per month plus $0.05 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.40 per car washed.

The actual operating results for August are as follows:

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed	8,500
Revenue	$ 55,860
Expenses:
Cleaning supplies	4,700
Electricity	1,690
Maintenance	1,920
Wages and salaries	6,640
Depreciation	8,000
Rent	2,200
Administrative expenses	1,752
Total expense	26,902
Net operating income	$ 28,958

Required:

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

Lavage Rapide
Revenue and Spending 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