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 MonthCost per Car Washed

Cleaning supplies $0.50

Electricity$1,400 $0.09

Maintenance $0.25

Wages and salaries$4,200 $0.30

Depreciation$8,300

Rent$2,100

Administrative expenses$1,400 $0.03

For example, electricity costs are $1,400 per month plus $0.09 per car washed. The company expects to wash 8,100 cars in August and to collect an average of $6.40 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$53,940

Expenses:

Cleaning supplies 4,550

Electricity 2,099

Maintenance 2,265

Wages and salaries 6,990

Depreciation 8,300

Rent 2,300

Administrative expenses 1,543

Total expense 28,047

Net operating income$25,893

Required:

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