Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,500$ 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$)7,500$

Revenue $($$$4\mathrm{.}25$q$)$ $ $31,875$

Expenses:

Packing supplies $($$$0\mathrm{.}35$q$)2,625$

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

Wages and salaries $($$$2,100+$ $$0\mathrm{.}30$q$)4,350$

Shipping $($$$0\mathrm{.}80$q$)6,000$

Utilities $($$$1,250)1,250$

Other $($$$470+$ $$0\mathrm{.}01$q$)545$

Total expense $18,070$

Net operating income $ $13,805$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,500$

Revenue $ $26,900$

Expenses:

Packing supplies $2,795$

Oyster bed maintenance $3,160$

Wages and salaries $4,760$

Shipping $5,730$

Utilities $1,060$

Other $1,165$

Total expense $18,670$

Net operating income $ $8,230$

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.