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{.}10$q$)$ $ $31,160$

Expenses:

Packing supplies $($$$0\mathrm{.}40$q$)3,040$

Oyster bed maintenance $($$$3,500)3,500$

Wages and salaries $($$$2,500+$ $$0\mathrm{.}45$q$)5,920$

Shipping $($$$0\mathrm{.}55$q$)4,180$

Utilities $($$$1,290)1,290$

Other $($$$460+$ $$0\mathrm{.}01$q$)536$

Total expense $18,466$

Net operating income $ $12,694$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,600$

Revenue $ $26,800$

Expenses:

Packing supplies $3,210$

Oyster bed maintenance $3,360$

Wages and salaries $6,330$

Shipping $3,910$

Utilities $1,100$

Other $1,156$

Total expense $19,066$

Net operating income $ $7,734$

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.