Exercise $9-3($Algo$)$ Revenue and Spending Variances $[$LO$9-3]$

Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,800$ pounds of oysters in August. The company's flexible budget for August appears below:

$\backslash$table$[[\backslash$table$[[$Quilcene Oysteria$],[$Flexible Budget$]]],[$For the Month Ended August $31,],[$Actual pounds $(q),7,800],[$Revenue $($$$4\mathrm{.}10q),$$$31,980$