Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 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)	8,000
Revenue ($4.00q)	$ 32,000
Expenses:
Packing supplies ($0.50q)	4,000
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,900 + $0.30q)	5,300
Shipping ($0.80q)	6,400
Utilities ($830)	830
Other ($450 + $0.05q)	850
Total expense	20,580
Net operating income	$ 11,420

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	8,000
Revenue	$ 35,200
Expenses:
Packing supplies	4,200
Oyster bed maintenance	3,100
Wages and salaries	5,640
Shipping	6,950
Utilities	810
Other	980
Total expense	21,680
Net operating income	$ 13,520

Required:

Calculate the companys revenue and spending variances for August.

Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income