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 ($0.30q)		2,280
Oyster bed maintenance ($3,600)		3,600
Wages and salaries ($2,500 + $0.35q)		5,160
Shipping ($0.75q)		5,700
Utilities ($1,250)		1,250
Other ($490 + $0.01q)		566
Total expense		18,556
Net operating income	$	12,604

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,600
Revenue	$	27,200
Expenses:
Packing supplies		2,450
Oyster bed maintenance		3,460
Wages and salaries		5,570
Shipping		5,430
Utilities		1,060
Other		1,186
Total expense		19,156
Net operating income	$	8,044

Required:

Calculate the companys revenue and spending variances for August.