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\mathrm{.}25$q$)$ $ $32,300$

Expenses:

Packing supplies $($$$0\mathrm{.}35$q$)2,660$

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

Wages and salaries $($$$2,500+$ $$0\mathrm{.}40$q$)5,540$

Shipping $($$$0\mathrm{.}75$q$)5,700$

Utilities $($$$1,220)1,220$

Other $($$$430+$ $$0\mathrm{.}01$q$)506$

Total expense $18,926$

Net operating income $ $13,374$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,600$

Revenue $ $26,900$

Expenses:

Packing supplies $2,830$

Oyster bed maintenance $3,160$

Wages and salaries $5,950$

Shipping $5,430$

Utilities $1,030$

Other $1,126$

Total expense $19,526$

Net operating income $ $7,374$

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.$)$