Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,700 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) 7,700 Revenue ($4.10q) $ 31,570 Expenses: Packing supplies ($0.25q) 1,925 Oyster bed maintenance ($3,300) 3,300 Wages and salaries ($2,200 + $0.35q) 4,895 Shipping ($0.75q) 5,775 Utilities ($1,260) 1,260 Other ($470 + $0.01q) 547 Total expense 17,702 Net operating income $ 13,868

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,700 Revenue $ 27,500 Expenses: Packing supplies 2,095 Oyster bed maintenance 3,160 Wages and salaries 5,305 Shipping 5,505 Utilities 1,070 Other 1,167 Total expense 18,302 Net operating income $ 9,198

Required: Calculate the companys revenue and spending variances for August.