Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,400$ 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$)7,400$

Revenue $($$$4\mathrm{.}25$q$)$ $ $31,450$

Expenses:

Packing supplies $($$$0\mathrm{.}30$q$)2,220$

Oyster bed maintenance $($$$3,600)3,600$

Wages and salaries $($$$2,000+$ $$0\mathrm{.}40$q$)4,960$

Shipping $($$$0\mathrm{.}75$q$)5,550$

Utilities $($$$1,210)1,210$

Other $($$$490+$ $$0\mathrm{.}01$q$)564$

Total expense $18,104$

Net operating income $ $13,346$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,400$

Revenue $ $27,000$

Expenses:

Packing supplies $2,390$

Oyster bed maintenance $3,460$

Wages and salaries $5,370$

Shipping $5,280$

Utilities $1,020$

Other $1,184$

Total expense $18,704$

Net operating income $ $8,296$

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.$)$