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 $ 1,100 $ 0.06 Maintenance $ 0.25 Wages and salaries $ 4,600 $ 0.40 Depreciation $ 8,400 Rent $ 1,800 Administrative expenses $ 1,400 $ 0.03 For example, electricity costs are $1,100 per month plus $0.06 per car washed. The company expects to wash 8,000 cars in August and to collect an average of $6.60 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 $ 54,900 Expenses: Cleaning supplies 3,700 Electricity 1,550 Maintenance 2,240 Wages and salaries 8,160 Depreciation 8,400 Rent 2,000 Administrative expenses 1,540 Total expense 27,590 Net operating income $ 27,310 Required: Calculate the company's revenue and spending variances for August.