Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,900$ 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$)7,900$

Revenue $($$$4\mathrm{.}05$q$)$ $ $31,995$

Expenses:

Packing supplies $($$$0\mathrm{.}40$q$)3,160$

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

Wages and salaries $($$$2,500+$ $$0\mathrm{.}50$q$)6,450$

Shipping $($$$0\mathrm{.}80$q$)6,320$

Utilities $($$$1,280)1,280$

Other $($$$400+$ $$0\mathrm{.}01$q$)479$

Total expense $20,989$

Net operating income $ $11,006$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,900$

Revenue $ $27,200$

Expenses:

Packing supplies $3,330$

Oyster bed maintenance $3,160$

Wages and salaries $6,860$

Shipping $6,050$

Utilities $1,090$

Other $1,099$

Total expense $21,589$

Net operating income $ $5,611$

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.$)$