Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 pounds of oysters in August. The companys flexible budget for August appears below:

Quilcene Oysteria
Flexible Budget
For the Month Ended August 31
Actual pounds (q)	7,200
Revenue ($4.25q)	$ 30,600
Expenses:
Packing supplies ($0.35q)	2,520
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,500 + $0.35q)	5,020
Shipping ($0.55q)	3,960
Utilities ($1,210)	1,210
Other ($430 + $0.01q)	502
Total expenses	16,412
Net operating income	$ 14,188

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,200
Revenue	$ 26,600
Expenses:
Packing supplies	2,690
Oyster bed maintenance	3,060
Wages and salaries	5,430
Shipping	3,690
Utilities	1,020
Other	1,122
Total expenses	17,012
Net operating income	$ 9,588

Required:

Calculate the companys revenue and spending variances for August.

Quilcene OysteriaRevenue and Spending VariancesFor the Month Ended August 31Revenue

Expenses:Packing supplies

Oyster bed maintenance

Wages and salaries

Shipping

Utilities

Other

Total expenses

Net operating income