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{.}20$q$)$ $ $31,500$

Expenses:

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

Oyster bed maintenance $($$$3,400)3,400$

Wages and salaries $($$$2,500+$ $$0\mathrm{.}50$q$)6,250$

Shipping $($$$0\mathrm{.}75$q$)5,625$

Utilities $($$$1,200)1,200$

Other $($$$480+$ $$0\mathrm{.}01$q$)555$

Total expense $19,655$

Net operating income $ $11,845$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,500$

Revenue $ $27,300$

Expenses:

Packing supplies $2,795$

Oyster bed maintenance $3,260$

Wages and salaries $6,660$

Shipping $5,355$

Utilities $1,010$

Other $1,175$

Total expense $20,255$

Net operating income $ $7,045$

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.$)$