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{.}25$q$)1,850$

Oyster bed maintenance $($$$3,100)3,100$

Wages and salaries $($$$2,100+$ $$0\mathrm{.}30$q$)4,320$

Shipping $($$$0\mathrm{.}70$q$)5,180$

Utilities $($$$1,300)1,300$

Other $($$$470+$ $$0\mathrm{.}01$q$)544$

Total expenses $16,294$

Net operating income $ $15,156$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,400$

Revenue $ $27,200$

Expenses:

Packing supplies $2,020$

Oyster bed maintenance $2,960$

Wages and salaries $4,730$

Shipping $4,910$

Utilities $1,110$

Other $1,164$

Total expenses $16,894$

Net operating income $ $10,306$

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.