Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $8,000$ 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$)8,000$

Revenue $($$$4\mathrm{.}00$q$)$ $ $32,000$

Expenses:

Packing supplies $($$$0\mathrm{.}50$q$)4,000$

Oyster bed maintenance $($$$3,200)3,200$

Wages and salaries $($$$2,900+$ $$0\mathrm{.}30$q$)5,300$

Shipping $($$$0\mathrm{.}80$q$)6,400$

Utilities $($$$830)830$

Other $($$$450+$ $$0\mathrm{.}05$q$)850$

Total expense $20,580$

Net operating income $ $11,420$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $8,000$

Revenue $ $35,200$

Expenses:

Packing supplies $4,200$

Oyster bed maintenance $3,100$

Wages and salaries $5,640$

Shipping $6,950$

Utilities $810$

Other $980$

Total expense $21,680$

Net operating income $ $13,520$

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.$)$