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		$ 0.70
Electricity	$ 1,000	$ 0.09
Maintenance		$ 0.25
Wages and salaries	$ 4,500	$ 0.30
Depreciation	$ 8,500
Rent	$ 2,200
Administrative expenses	$ 1,700	$ 0.03

For example, electricity costs are $1,000 per month plus $0.09 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.80 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	8,500
Revenue	$ 59,220
Expenses:
Cleaning supplies	6,380
Electricity	1,726
Maintenance	2,340
Wages and salaries	7,380
Depreciation	8,500
Rent	2,400
Administrative expenses	1,852
Total expense	30,578
Net operating income	$ 28,642

Required:

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