Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 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)	8,000
Revenue ($4.05q)	$ 32,400
Expenses:
Packing supplies ($0.30q)	2,400
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,200 + $0.30q)	4,600
Shipping ($0.65q)	5,200
Utilities ($1,280)	1,280
Other ($490 + $0.01q)	570
Total expenses	17,250
Net operating income	$ 15,150

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	8,000
Revenue	$ 27,300
Expenses:
Packing supplies	2,570
Oyster bed maintenance	3,060
Wages and salaries	5,010
Shipping	4,930
Utilities	1,090
Other	1,190
Total expenses	17,850
Net operating income	$ 9,450

Required:

Calculate the companys revenue and spending variances for August.