Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,500$ 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$)7,500$

Revenue $($$$4\mathrm{.}15$q$)$ $ $31,125$

Expenses:

Packing supplies $($$$0\mathrm{.}30$q$)2,250$

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

Wages and salaries $($$$2,200+$ $$0\mathrm{.}45$q$)5,575$

Shipping $($$$0\mathrm{.}60$q$)4,500$

Utilities $($$$1,270)1,270$

Other $($$$430+$ $$0\mathrm{.}01$q$)505$

Total expense $17,500$

Net operating income $ $13,625$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,500$

Revenue $ $27,200$

Expenses:

Packing supplies $2,420$

Oyster bed maintenance $3,260$

Wages and salaries $5,985$

Shipping $4,230$

Utilities $1,080$

Other $1,125$

Total expense $18,100$

Net operating income $ $9,100$

Required:

Calculate the company$$s 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.