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 ($4.20q)	$ 30,240
Expenses:
Packing supplies ($0.30q)	2,160
Oyster bed maintenance ($3,400)	3,400
Wages and salaries ($2,100 + $0.35q)	4,620
Shipping ($0.55q)	3,960
Utilities ($1,210)	1,210
Other ($470 + $0.01q)	542
Total expense	15,892
Net operating income	$ 14,348

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,200
Revenue	$ 27,000
Expenses:
Packing supplies	2,330
Oyster bed maintenance	3,260
Wages and salaries	5,030
Shipping	3,690
Utilities	1,020
Other	1,162
Total expense	16,492
Net operating income	$ 10,508

Required:

Calculate the companys revenue and spending variances for August.