Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 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)	7,600
Revenue ($4.10q)	$ 31,160
Expenses:
Packing supplies ($0.25q)	1,900
Oyster bed maintenance ($3,400)	3,400
Wages and salaries ($2,200 + $0.45q)	5,620
Shipping ($0.65q)	4,940
Utilities ($1,210)	1,210
Other ($500 + $0.01q)	576
Total expense	17,646
Net operating income	$ 13,514

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,600
Revenue	$ 27,400
Expenses:
Packing supplies	2,070
Oyster bed maintenance	3,260
Wages and salaries	6,030
Shipping	4,670
Utilities	1,020
Other	1,196
Total expense	18,246
Net operating income	$ 9,154

Required:

Calculate the companys revenue and spending variances for August.