Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,400$ 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$)7,400$

Revenue $($$$4\mathrm{.}15$q$)$ $ $30,710$

Expenses:

Packing supplies $($$$0\mathrm{.}30$q$)2,220$

Oyster bed maintenance $($$$3,300)3,300$

Wages and salaries $($$$2,200+$ $$0\mathrm{.}45$q$)5,530$

Shipping $($$$0\mathrm{.}70$q$)5,180$

Utilities $($$$1,240)1,240$

Other $($$$430+$ $$0\mathrm{.}01$q$)504$

Total expense $17,974$

Net operating income $ $12,736$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,400$

Revenue $ $26,800$

Expenses:

Packing supplies $2,390$

Oyster bed maintenance $3,160$

Wages and salaries $5,940$

Shipping $4,910$

Utilities $1,050$

Other $1,124$

Total expense $18,574$

Net operating income $ $8,226$

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.$)$