Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,800$ 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$)7,800$

Revenue $($$$4\mathrm{.}15$q$)$ $ $32,370$

Expenses:

Packing supplies $($$$0\mathrm{.}40$q$)3,120$

Oyster bed maintenance $($$$3,100)3,100$

Wages and salaries $($$$2,500+$ $$0\mathrm{.}40$q$)5,620$

Shipping $($$$0\mathrm{.}55$q$)4,290$

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

Other $($$$430+$ $$0\mathrm{.}01$q$)508$

Total expense $17,888$

Net operating income $ $14,482$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,800$

Revenue $ $26,800$

Expenses:

Packing supplies $3,290$

Oyster bed maintenance $2,960$

Wages and salaries $6,030$

Shipping $4,020$

Utilities $1,060$

Other $1,128$

Total expense $18,488$

Net operating income $ $8,312$

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.$)$