Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 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)		7,200
Revenue ($4.15q)	$	29,880
Expenses:
Packing supplies ($0.40q)		2,880
Oyster bed maintenance ($3,400)		3,400
Wages and salaries ($2,000 + $0.35q)		4,520
Shipping ($0.75q)		5,400
Utilities ($1,210)		1,210
Other ($480 + $0.01q)		552
Total expense		17,962
Net operating income	$	11,918

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,200
Revenue	$	27,400
Expenses:
Packing supplies		3,050
Oyster bed maintenance		3,260
Wages and salaries		4,930
Shipping		5,130
Utilities		1,020
Other		1,172
Total expense		18,562
Net operating income	$	8,838

Required:

Calculate the companys revenue and spending variances for August