Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,100$ 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$)7,100$

Revenue $($$$4\mathrm{.}10$q$)$ $ $29,110$

Expenses:

Packing supplies $($$$0\mathrm{.}25$q$)1,775$

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

Wages and salaries $($$$2,100+$ $$0\mathrm{.}25$q$)3,875$

Shipping $($$$0\mathrm{.}55$q$)3,905$

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

Other $($$$460+$ $$0\mathrm{.}01$q$)531$

Total expense $14,586$

Net operating income $ $14,524$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,100$

Revenue $ $27,200$

Expenses:

Packing supplies $1,945$

Oyster bed maintenance $3,160$

Wages and salaries $4,285$

Shipping $3,635$

Utilities $1,010$

Other $1,151$

Total expense $15,186$

Net operating income $ $12,014$

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.