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 $ 0.40 Electricity $ 1,200 $ 0.09 Maintenance $ 0.20 Wages and salaries $ 4,200 $ 0.30 Depreciation $ 8,200 Rent $ 2,000 Administrative expenses $ 1,300 $ 0.03 For example, electricity costs should be $1,200 per month plus $0.09 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 3,780 Electricity 1,908 Maintenance 1,880 Wages and salaries 7,020 Depreciation 8,200 Rent 2,200 Administrative expenses 1,446 Total expense 26,434 Net operating income $ 27,326 Required: Calculate the company's revenue and spending variances for August.