Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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)	7,300
Revenue ($4.25q)	$ 31,025
Expenses:
Packing supplies ($0.25q)	1,825
Oyster bed maintenance ($3,400)	3,400
Wages and salaries ($2,600 + $0.30q)	4,790
Shipping ($0.70q)	5,110
Utilities ($1,260)	1,260
Other ($500 + $0.01q)	573
Total expense	16,958
Net operating income	$ 14,067

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,300
Revenue	$ 26,800
Expenses:
Packing supplies	1,995
Oyster bed maintenance	3,260
Wages and salaries	5,200
Shipping	4,840
Utilities	1,070
Other	1,193
Total expense	17,558
Net operating income	$ 9,242

Required:

Calculate the companys revenue and spending variances for August.