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

Fixed Cost per Month

Cost per Car Washed

Cleaning supplies				$	0.50
Electricity	$	1,400		$	0.07
Maintenance				$	0.15
Wages and salaries	$	4,900		$	0.20
Depreciation	$	8,200
Rent	$	1,800
Administrative expenses	$	1,300		$	0.03

For example, electricity costs are $1,400 per month plus $0.07 per car washed. The company expected to wash 8,400 cars in August and to collect an average of $6.70 per car washed.

The actual operating results for August appear below.

Lavage Rapide Income Statement For the Month Ended August 31
Actual cars washed		8,500
Revenue	$	58,380
Expenses:
Cleaning supplies		4,700
Electricity		1,958
Maintenance		1,500
Wages and salaries		6,940
Depreciation		8,200
Rent		2,000
Administrative expenses		1,452
Total expense		26,750
Net operating income	$	31,630

Required:

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