In August, the company actually sold $11,200$ servings of ice cream and staffed $780$ employee labor$-$hours. It$$s budgeted revenue per serving is $$5\mathrm{.}00.$ Assume Annie$$s Homemade$$s actual results for August were as follows:

Actual number of servings $11,200$

Actual number of labor$-$hours $780$

Revenue $ $57,500$

Expenses:

Cost of ingredients $18,100$

Salaries and wages $13,340$

Franchise fee $2,800$

Credit card processing fees $1,232$

Utilities $704$

Rent and CAM $3,000$

Equipment depreciation $1,750$

Other expenses $4,100$

Total expenses $45,026$

Net operating income $ $12,474$

Requirement $1$

Required:

Calculate the revenue and spending variances for August.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.