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

	Fixed Cost per Month	Cost per Car Washed
Cleaning supplies		$ 0.40
Electricity	$ 1,200	$ 0.09
Maintenance		$ 0.25
Wages and salaries	$ 4,700	$ 0.30
Depreciation	$ 8,100
Rent	$ 2,000
Administrative expenses	$ 1,400	$ 0.01

For example, electricity costs should be $1,200 per month plus $0.09 per car washed. The company expects to wash 8,200 cars in August and to collect an average of $6.50 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	8,300
Revenue	$ 55,400
Expenses:
Cleaning supplies	3,780
Electricity	1,908
Maintenance	2,290
Wages and salaries	7,520
Depreciation	8,100
Rent	2,200
Administrative expenses	1,382
Total expenses	27,180
Net operating income	$ 28,220