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 ($0.35q) 2,660 Oyster bed maintenance ($3,300) 3,300 Wages and salaries ($2,400 + $0.45q) 5,820 Shipping ($0.65q) 4,940 Utilities ($1,210) 1,210 Other ($490 + $0.01q) 566 Total expense 18,496 Net operating income $ 12,664 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,600 Revenue $ 27,300 Expenses: Packing supplies 2,830 Oyster bed maintenance 3,160 Wages and salaries 6,230 Shipping 4,670 Utilities 1,020 Other 1,186 Total expense 19,096 Net operating income $ 8,204

Required: Calculate the companys revenue and spending variances for August.