Tharaldson Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit
Direct materials 5.6 ounces $ 3.00 per ounce $ 16.80
Direct labor 0.3 hours $ 10.00 per hour $ 3.00
Variable overhead 0.3 hours $ 7.00 per hour $ 2.10

The company reported the following results concerning this product in June.

Originally budgeted output 4,000 units
Actual output 3,500 units
Raw materials used in production 20,600 ounces
Purchases of raw materials 21,700 ounces
Actual direct labor-hours 540 hours
Actual cost of raw materials purchases $ 42,700
Actual direct labor cost $ 14,000
Actual variable overhead cost $ 4,000

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The labor efficiency variance for June is:

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 company’s costs: fixed cost per month cost per car washed cleaning supplies $ 0.70 electricity $ 1,400 $ 0.07 maintenance $ 0.15 wages and salaries $ 4,900 $ 0.30 depreciation $ 8,300 rent $ 1,900 administrative expenses $ 1,400 $ 0.03 for example, electricity costs are $1,400 per month plus $0.07 per car washed. the company expects to wash 8,000 cars in august and to collect an average of $6.50 per car washed. the actual operating results for august appear below. lavage rapide income statement for the month ended august 31 actual cars washed 8,100 revenue $ 54,100 expenses: cleaning supplies 6,100 electricity 1,930 maintenance 1,440 wages and salaries 7,660 depreciation 8,300 rent 2,100 administrative expenses 1,540 total expense 29,070 net operating income $ 25,030 required: calculate the company's revenue and spending variances for august.