Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,700$ 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$)7,700$

Revenue $($$$4\mathrm{.}10$q$)$ $ $31,570$

Expenses:

Packing supplies $($$$0\mathrm{.}25$q$)1,925$

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

Wages and salaries $($$$2,100+$ $$0\mathrm{.}40$q$)5,180$

Shipping $($$$0\mathrm{.}70$q$)5,390$

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

Other $($$$510+$ $$0\mathrm{.}01$q$)587$

Total expense $17,422$

Net operating income $ $14,148$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,700$

Revenue $ $26,600$

Expenses:

Packing supplies $2,095$

Oyster bed maintenance $2,960$

Wages and salaries $5,590$

Shipping $5,120$

Utilities $1,050$

Other $1,207$

Total expense $18,022$

Net operating income $ $8,578$

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.$)$