Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 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)	7,400
Revenue ($4.05q)	$ 29,970
Expenses:
Packing supplies ($0.25q)	1,850
Oyster bed maintenance ($3,300)	3,300
Wages and salaries ($2,400 + $0.45q)	5,730
Shipping ($0.65q)	4,810
Utilities ($1,220)	1,220
Other ($480 + $0.01q)	554
Total expenses	17,464
Net operating income	$ 12,506

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,400
Revenue	$ 26,800
Expenses:
Packing supplies	2,020
Oyster bed maintenance	3,160
Wages and salaries	6,140
Shipping	4,540
Utilities	1,030
Other	1,174
Total expenses	18,064
Net operating income	$ 8,736

Required:

Calculate the companys revenue and spending variances for August.