Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $8,000$ 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$)7300$

Revenue $($$$4\mathrm{.}10$q$)29930$

Expenses:

Packing supplies $($$$0\mathrm{.}40$q$)292$

Oyster bed maintenance $($$$3,300)3300$

Wages and salaries $($$$2,500+$ $$0\mathrm{.}40$q$)5420$

Shipping $($$$0\mathrm{.}75$q$)5475$

Utilities $($$$1240)1240$

Other $($$$480+$ $$0\mathrm{.}01$q$)553$

Total expense $18908$

Net operating income $11022$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7300$

Revenue $26900$

Expenses:

Packing supplies $3090$

Oyster bed maintenance $3160$

Wages and salaries $5830$

Shipping $5205$

Utilities $1050$

Other $1173$

Total expense $19508$

Net operating income $7392$

Required:

Calculate the company's revenue and spending variances for August