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 $ $0\mathrm{.}80$

Electricity $ $1,200$ $ $0\mathrm{.}05$

Maintenance $ $0\mathrm{.}10$

Wages and salaries $ $4,300$ $ $0\mathrm{.}40$

Depreciation $ $8,400$

Rent $ $2,200$

Administrative expenses $ $1,400$ $ $0\mathrm{.}05$

For example, electricity costs should be $$1,200$ per month plus $$0\mathrm{.}05$ per car washed. The company expects to wash $8,400$ cars in August and to collect an average of $$6\mathrm{.}60$ 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 $ $57,540$

Expenses:

Cleaning supplies $7,220$

Electricity $1,590$

Maintenance $1,080$

Wages and salaries $8,020$

Depreciation $8,400$

Rent $2,400$

Administrative expenses $1,720$

Total expenses $30,430$

Net operating income $ $27,110$

Required:

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