Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,700$ 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$)7,700$

Revenue $($$$4\mathrm{.}15$q$)$ $ $31,955$

Expenses:

Packing supplies $($$$0\mathrm{.}40$q$)3,080$

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

Wages and salaries $($$$2,400+$ $$0\mathrm{.}35$q$)5,095$

Shipping $($$$0\mathrm{.}75$q$)5,775$

Utilities $($$$1,200)1,200$

Other $($$$420+$ $$0\mathrm{.}01$q$)497$

Total expense $18,947$

Net operating income $ $13,008$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,700$

Revenue $ $26,800$

Expenses:

Packing supplies $3,250$

Oyster bed maintenance $3,160$

Wages and salaries $5,505$

Shipping $5,505$

Utilities $1,010$

Other $1,117$

Total expense $19,547$

Net operating income $ $7,253$

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.$)$