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 company$$s costs:

Fixed Cost per Month Cost per Car Washed

Cleaning supplies $ $0\mathrm{.}70$

Electricity $ $1,100$ $ $0\mathrm{.}05$

Maintenance $ $0\mathrm{.}25$

Wages and salaries $ $4,900$ $ $0\mathrm{.}30$

Depreciation $ $8,100$

Rent $ $1,900$

Administrative expenses $ $1,500$ $ $0\mathrm{.}03$

For example, electricity costs are $$1,100$ per month plus $$0\mathrm{.}05$ per car washed. The company expects to wash $8,100$ cars in August and to collect an average of $$6\mathrm{.}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 $8,200$

Revenue $ $53,130$

Expenses:

Cleaning supplies $6,170$

Electricity $1,475$

Maintenance $2,265$

Wages and salaries $7,690$

Depreciation $8,100$

Rent $2,100$

Administrative expenses $1,643$

Total expense $29,443$

Net operating income $ $23,687$

Required:

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