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 ($4.25q)	$	30,600
Expenses:
Packing supplies ($0.25q)		1,800
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,600 + $0.35q)		5,120
Shipping ($0.75q)		5,400
Utilities ($1,210)		1,210
Other ($440 + $0.01q)		512
Total expense		17,542
Net operating income	$	13,058

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,200
Revenue	$	27,400
Expenses:
Packing supplies		1,970
Oyster bed maintenance		3,360
Wages and salaries		5,530
Shipping		5,130
Utilities		1,020
Other		1,132
Total expense		18,142
Net operating income	$	9,258

Required:

Calculate the companys revenue and spending variances for August.