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 ($4.05q)	$ 31,590
Expenses:
Packing supplies ($0.25q)	1,950
Oyster bed maintenance ($3,000)	3,000
Wages and salaries ($2,000 + $0.45q)	5,510
Shipping ($0.75q)	5,850
Utilities ($1,260)	1,260
Other ($410 + $0.01q)	488
Total expense	18,058
Net operating income	$ 13,532

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,800
Revenue	$ 27,100
Expenses:
Packing supplies	2,120
Oyster bed maintenance	2,860
Wages and salaries	5,920
Shipping	5,580
Utilities	1,070
Other	1,108
Total expense	18,658
Net operating income	$ 8,442

Required:

Calculate the companys revenue and spending variances for August.