Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,300$ 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$)7,300$

Revenue $($$$4\mathrm{.}15$q$)$ $ $30,295$

Expenses:

Packing supplies $($$$0\mathrm{.}35$q$)2,555$

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

Wages and salaries $($$$2,400+$ $$0\mathrm{.}45$q$)5,685$

Shipping $($$$0\mathrm{.}80$q$)5,840$

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

Other $($$$420+$ $$0\mathrm{.}01$q$)493$

Total expense $19,153$

Net operating income $ $11,142$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,300$

Revenue $ $27,400$

Expenses:

Packing supplies $2,725$

Oyster bed maintenance $3,160$

Wages and salaries $6,095$

Shipping $5,570$

Utilities $1,090$

Other $1,113$

Total expense $19,753$

Net operating income $ $7,647$

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.$)$