Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 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)		7,800
Revenue ($4.15q)	$	32,370
Expenses:
Packing supplies ($0.40q)		3,120
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,100 + $0.40q)		5,220
Shipping ($0.80q)		6,240
Utilities ($1,210)		1,210
Other ($480 + $0.01q)		558
Total expense		19,848
Net operating income	$	12,522

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,800
Revenue	$	27,400
Expenses:
Packing supplies		3,290
Oyster bed maintenance		3,360
Wages and salaries		5,630
Shipping		5,970
Utilities		1,020
Other		1,178
Total expense		20,448
Net operating income	$	6,952

Required:

Calculate the companys revenue and spending variances for August.