Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,700 pounds of oysters in August. The company's flexible budget for August appears below:

Quilcene OysteriaFlexible BudgetFor the Month Ended August 31Actual pounds (q)7,700Revenue ($4.15q)$31,955Expenses:Packing supplies ($0.35q)2,695Oyster bed maintenance ($3,000)3,000Wages and salaries ($2,400 + $0.35q)5,095Shipping ($0.80q)6,160Utilities ($1,230)1,230Other ($500 + $0.01q)577Total expense18,757Net operating income$13,198

The actual results for August appear below:

Quilcene OysteriaIncome StatementFor the Month Ended August 31Actual pounds7,700Revenue$26,900Expenses:Packing supplies2,865Oyster bed maintenance2,860Wages and salaries5,505Shipping5,890Utilities1,040Other1,197Total expense19,357Net operating income$7,543

Required:

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