Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,500$ pounds of oysters in August. The company$$s flexible budget for August appears below:

Quilcene Oysteria

Flexible Budget

For the Month Ended August $31$

Actual pounds $($q$)7,500$

Revenue $($$$4\mathrm{.}05$q$)$ $ $30,375$

Expenses:

Packing supplies $($$$0\mathrm{.}30$q$)2,250$

Oyster bed maintenance $($$$3,500)3,500$

Wages and salaries $($$$2,400+$ $$0\mathrm{.}50$q$)6,150$

Shipping $($$$0\mathrm{.}75$q$)5,625$

Utilities $($$$1,290)1,290$

Other $($$$470+$ $$0\mathrm{.}01$q$)545$

Total expense $19,360$

Net operating income $ $11,015$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,500$

Revenue $ $26,600$

Expenses:

Packing supplies $2,420$

Oyster bed maintenance $3,360$

Wages and salaries $6,560$

Shipping $5,355$

Utilities $1,100$

Other $1,165$

Total expense $19,960$

Net operating income $ $6,640$

Required:

Calculate the company$$s revenue and spending variances for August.