Quilcene oysteria farms and sells oysters in the pacific northwest. the company harvested and sold 7,600 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) 7,600 revenue ($4.10q) $ 31,160 expenses: packing supplies ($0.40q) 3,040 oyster bed maintenance ($3,000) 3,000 wages and salaries ($2,400 $0.45q) 5,820 shipping ($0.70q) 5,320 utilities ($1,250) 1,250 other ($410 $0.01q) 486 total expense 18,916 net operating income $ 12,244 the actual results for august appear below: quilcene oysteria income statement for the month ended august 31 actual pounds 7,600 revenue $ 27,400 expenses: packing supplies 3,210 oyster bed maintenance 2,860 wages and salaries 6,230 shipping 5,050 utilities 1,060 other 1,106 total expense 19,516 net operating income $ 7,884 required: calculate the company’s revenue and spending variances for august