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:

Quilcene Oysteria

Flexible Budget

For the Month Ended August $31$

Actual pounds $($q$)7,800$

Revenue $($$$4\mathrm{.}10$q$)$ $ $31,980$

Expenses:

Packing supplies $($$$0\mathrm{.}30$q$)2,340$

Oyster bed maintenance $($$$3,500)3,500$

Wages and salaries $($$$2,300+$ $$0\mathrm{.}45$q$)5,810$

Shipping $($$$0\mathrm{.}55$q$)4,290$

Utilities $($$$1,270)1,270$

Other $($$$460+$ $$0\mathrm{.}01$q$)538$

Total expenses $17,748$

Net operating income $ $14,232$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,800$

Revenue $ $27,000$

Expenses:

Packing supplies $2,510$

Oyster bed maintenance $3,360$

Wages and salaries $6,220$

Shipping $4,020$

Utilities $1,080$

Other $1,158$

Total expenses $18,348$

Net operating income $ $8,652$

Required:

Calculate the company$$s revenue and spending variances for August.