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 ($4.05q)	$	29,160
Expenses:
Packing supplies ($0.35q)		2,520
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,000 + $0.25q)		3,800
Shipping ($0.65q)		4,680
Utilities ($1,260)		1,260
Other ($460 + $0.01q)		532
Total expense		16,292
Net operating income	$	12,868

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,200
Revenue	$	26,800
Expenses:
Packing supplies		2,690
Oyster bed maintenance		3,360
Wages and salaries		4,210
Shipping		4,410
Utilities		1,070
Other		1,152
Total expense		16,892
Net operating income	$	9,908

Required:

Calculate the companys revenue and spending variances for August.