Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,300$ 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$)7,300$

Revenue $($$$4\mathrm{.}15$q$)$ $ $30,295$

Expenses:

Packing supplies $($$$0\mathrm{.}30$q$)2,190$

Oyster bed maintenance $($$$3,100)3,100$

Wages and salaries $($$$2,000+$ $$0\mathrm{.}40$q$)4,920$

Shipping $($$$0\mathrm{.}55$q$)4,015$

Utilities $($$$1,290)1,290$

Other $($$$490+$ $$0\mathrm{.}01$q$)563$

Total expense $16,078$

Net operating income $ $14,217$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,300$

Revenue $ $26,900$

Expenses:

Packing supplies $2,360$

Oyster bed maintenance $2,960$

Wages and salaries $5,330$

Shipping $3,745$

Utilities $1,100$

Other $1,183$

Total expense $16,678$

Net operating income $ $10,222$

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.$)$