Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,100$ 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$)7,100$

Revenue $($$$4\mathrm{.}05$q$)$ $ $28,755$

Expenses:

Packing supplies $($$$0\mathrm{.}35$q$)2,485$

Oyster bed maintenance $($$$3,400)3,400$

Wages and salaries $($$$2,400+$ $$0\mathrm{.}25$q$)4,175$

Shipping $($$$0\mathrm{.}75$q$)5,325$

Utilities $($$$1,250)1,250$

Other $($$$420+$ $$0\mathrm{.}01$q$)491$

Total expense $17,126$

Net operating income $ $11,629$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,100$

Revenue $ $26,700$

Expenses:

Packing supplies $2,655$

Oyster bed maintenance $3,260$

Wages and salaries $4,585$

Shipping $5,055$

Utilities $1,060$

Other $1,111$

Total expense $17,726$

Net operating income $ $8,974$

Required:

Calculate the company$$s revenue and spending variances for August. $($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.$)$