Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,600$ 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$)7,600$

Revenue $($$$4\mathrm{.}25$q$)$ $ $32,300$

Expenses:

Packing supplies $($$$0\mathrm{.}35$q$)2,660$

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

Wages and salaries $($$$2,200+$ $$0\mathrm{.}30$q$)4,480$

Shipping $($$$0\mathrm{.}70$q$)5,320$

Utilities $($$$1,230)1,230$

Other $($$$450+$ $$0\mathrm{.}01$q$)526$

Total expense $17,416$

Net operating income $ $14,884$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,600$

Revenue $ $27,300$

Expenses:

Packing supplies $2,830$

Oyster bed maintenance $3,060$

Wages and salaries $4,890$

Shipping $5,050$

Utilities $1,040$

Other $1,146$

Total expense $18,016$

Net operating income $ $9,284$

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.