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{.}05$q$)$ $ $30,780$

Expenses:

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

Oyster bed maintenance $($$$3,600)3,600$

Wages and salaries $($$$2,500+$ $$0\mathrm{.}30$q$)4,780$

Shipping $($$$0\mathrm{.}65$q$)4,940$

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

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

Total expense $17,766$

Net operating income $ $13,014$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,600$

Revenue $ $26,800$

Expenses:

Packing supplies $2,830$

Oyster bed maintenance $3,460$

Wages and salaries $5,190$

Shipping $4,670$

Utilities $1,090$

Other $1,126$

Total expense $18,366$

Net operating income $ $8,434$

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.