Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $8,000$ pounds of oysters in

August. The company's flexible budget for August appears below:

The actual results for August appear below:

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