Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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)		7,300
Revenue ($4.15q)	$	30,295
Expenses:
Packing supplies ($0.30q)		2,190
Oyster bed maintenance ($3,300)		3,300
Wages and salaries ($2,600 + $0.40q)		5,520
Shipping ($0.70q)		5,110
Utilities ($1,260)		1,260
Other ($430 + $0.01q)		503
Total expense		17,883
Net operating income	$	12,412

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		7,300
Revenue	$	26,800
Expenses:
Packing supplies		2,360
Oyster bed maintenance		3,160
Wages and salaries		5,930
Shipping		4,840
Utilities		1,070
Other		1,123
Total expense		18,483
Net operating income	$	8,317

Compute the companys revenue and spending variances for August