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		$ 0.15
Wages and salaries	$ 4,800	$ 0.40
Depreciation	$ 8,200
Rent	$ 2,000
Administrative expenses	$ 1,300	$ 0.05

For example, electricity costs should be $1,300 per month plus $0.05 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 are as follows:

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed	8,300
Revenue	$ 53,760
Expenses:
Cleaning supplies	4,600
Electricity	1,680
Maintenance	1,470
Wages and salaries	8,440
Depreciation	8,200
Rent	2,200
Administrative expenses	1,610
Total expense	28,200
Net operating income	$ 25,560

Required:

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