Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,000 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)	7,000
Revenue ($4.10q)	$ 28,700
Expenses:
Packing supplies ($0.30q)	2,100
Oyster bed maintenance ($3,500)	3,500
Wages and salaries ($2,200 + $0.25q)	3,950
Shipping ($0.75q)	5,250
Utilities ($1,220)	1,220
Other ($480 + $0.01q)	550
Total expense	16,570
Net operating income	$ 12,130

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,000
Revenue	$ 26,600
Expenses:
Packing supplies	2,270
Oyster bed maintenance	3,360
Wages and salaries	4,360
Shipping	4,980
Utilities	1,030
Other	1,170
Total expense	17,170
Net operating income	$ 9,430

Required:

Calculate the companys revenue and spending variances for August.