Lavage Rapide owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the company$$s costs:

Fixed Cost per Month Cost per Car Washed

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

Electricity $ $1,200$ $ $0\mathrm{.}06$

Maintenance $ $0\mathrm{.}15$

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

Depreciation $ $8,200$

Rent $ $1,900$

Administrative expenses $ $1,800$ $ $0\mathrm{.}05$

For example, electricity costs should be $$1,200$ per month plus $$0\mathrm{.}06$ per car washed. The company expects to wash $8,000$ cars in August and to collect an average of $$6\mathrm{.}10$ 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 $8,100$

Revenue $ $50,900$

Expenses:

Cleaning supplies $6,100$

Electricity $1,650$

Maintenance $1,440$

Wages and salaries $7,660$

Depreciation $8,200$

Rent $2,100$

Administrative expenses $2,100$

Total expenses $29,250$

Net operating income $ $21,650$

Required:

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