Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,200$ 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$)7,200$

Revenue $($$$4\mathrm{.}15$q$)$ $ $29,880$

Expenses:

Packing supplies $($$$0\mathrm{.}30$q$)2,160$

Oyster bed maintenance $($$$3,000)3,000$

Wages and salaries $($$$2,500+$ $$0\mathrm{.}35$q$)5,020$

Shipping $($$$0\mathrm{.}70$q$)5,040$

Utilities $($$$1,280)1,280$

Other $($$$440+$ $$0\mathrm{.}01$q$)512$

Total expenses $17,012$

Net operating income $ $12,868$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,200$

Revenue $ $26,500$

Expenses:

Packing supplies $2,330$

Oyster bed maintenance $2,860$

Wages and salaries $5,430$

Shipping $4,770$

Utilities $1,090$

Other $1,132$

Total expenses $17,612$

Net operating income $ $8,888$

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.