Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,500$ 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$)7,500$

Revenue $($$$4\mathrm{.}20$q$)$ $ $31,500$

Expenses:

Packing supplies $($$$0\mathrm{.}35$q$)2,625$

Oyster bed maintenance $($$$3,600)3,600$

Wages and salaries $($$$2,300+$ $$0\mathrm{.}40$q$)5,300$

Shipping $($$$0\mathrm{.}60$q$)4,500$

Utilities $($$$1,300)1,300$

Other $($$$440+$ $$0\mathrm{.}01$q$)515$

Total expense $17,840$

Net operating income $ $13,660$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,500$

Revenue $ $27,200$

Expenses:

Packing supplies $2,795$

Oyster bed maintenance $3,460$

Wages and salaries $5,710$

Shipping $4,230$

Utilities $1,110$

Other $1,135$

Total expense $18,440$

Net operating income $ $8,760$

Required:

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