Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,300$ 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$)7,300$

Revenue $($$$4\mathrm{.}15$q$)$ $ $30,295$

Expenses:

Packing supplies $($$$0\mathrm{.}30$q$)2,190$

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

Wages and salaries $($$$2,200+$ $$0\mathrm{.}45$q$)5,485$

Shipping $($$$0\mathrm{.}70$q$)5,110$

Utilities $($$$1,260)1,260$

Other $($$$480+$ $$0\mathrm{.}01$q$)553$

Total expenses $18,098$

Net operating income $ $12,197$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,300$

Revenue $ $26,900$

Expenses:

Packing supplies $2,360$

Oyster bed maintenance $3,360$

Wages and salaries $5,895$

Shipping $4,840$

Utilities $1,070$

Other $1,173$

Total expenses $18,698$

Net operating income $ $8,202$

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.