Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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)	7,900
Revenue ($4.05q)	$ 31,995
Expenses:
Packing supplies ($0.30q)	2,370
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,500 + $0.35q)	5,265
Shipping ($0.75q)	5,925
Utilities ($1,260)	1,260
Other ($490 + $0.01q)	569
Total expense	18,589
Net operating income	$ 13,406

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,900
Revenue	$ 27,500
Expenses:
Packing supplies	2,540
Oyster bed maintenance	3,060
Wages and salaries	5,675
Shipping	5,655
Utilities	1,070
Other	1,189
Total expense	19,189
Net operating income	$ 8,311

Required:

Calculate the companys revenue and spending variances for August.