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{.}25$q$)$ $ $33,150$

Expenses:

Packing supplies $($$$0\mathrm{.}35$q$)2,730$

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

Wages and salaries $($$$2,400+$ $$0\mathrm{.}30$q$)4,740$

Shipping $($$$0\mathrm{.}60$q$)4,680$

Utilities $($$$1,290)1,290$

Other $($$$450+$ $$0\mathrm{.}01$q$)528$

Total expense $17,468$

Net operating income $ $15,682$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,800$

Revenue $ $27,000$

Expenses:

Packing supplies $2,900$

Oyster bed maintenance $3,360$

Wages and salaries $5,150$

Shipping $4,410$

Utilities $1,100$

Other $1,148$

Total expense $18,068$

Net operating income $ $8,932$

Required:

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