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 $($$$3,400)3,400$

Wages and salaries $($$$2,300+$ $$0\mathrm{.}45$q$)5,540$

Shipping $($$$0\mathrm{.}60$q$)4,320$

Utilities $($$$1,240)1,240$

Other $($$$510+$ $$0\mathrm{.}01$q$)582$

Total expense $17,242$

Net operating income $ $12,638$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,200$

Revenue $ $27,300$

Expenses:

Packing supplies $2,330$

Oyster bed maintenance $3,260$

Wages and salaries $5,950$

Shipping $4,050$

Utilities $1,050$

Other $1,202$

Total expense $17,842$

Net operating income $ $9,458$

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.$)$