Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 pounds of oysters in August. The companys flexible budget for August appears below:

Quilcene Oysteria
Flexible Budget
For the Month Ended August 31
Actual pounds (q)		7,500
Revenue ($4.15q)	$	31,125
Expenses:
Packing supplies ($0.30q)		2,250
Oyster bed maintenance ($3,300)		3,300
Wages and salaries ($2,100 + $0.40q)		5,100
Shipping ($0.75q)		5,625
Utilities ($1,260)		1,260
Other ($430 + $0.01q)		505
Total expense		18,040
Net operating income	$	13,085

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,500
Revenue	$	27,200
Expenses:
Packing supplies		2,420
Oyster bed maintenance		3,160
Wages and salaries		5,510
Shipping		5,355
Utilities		1,070
Other		1,125
Total expense		18,640
Net operating income	$	8,560

Required:

Calculate the companys 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.)

Alyeski Tours operates day tours of coastal glaciers in Alaska on its tour boat the Blue Glacier. Management has identified two cost driversthe number of cruises and the number of passengersthat it uses in its budgeting and performance reports. The company publishes a schedule of day cruises that it may supplement with special sailings if there is sufficient demand. Up to 85 passengers can be accommodated on the tour boat. Data concerning the companys cost formulas appear below:

	Fixed Cost per Month			Cost per Cruise			Cost per Passenger
Vessel operating costs	$	6,100		$	471.00		$	3.40
Advertising	$	2,900
Administrative costs	$	5,900		$	31.00		$	1.50
Insurance	$	3,300

For example, vessel operating costs should be $6,100 per month plus $471.00 per cruise plus $3.40 per passenger. The companys sales should average $34.00 per passenger. In July, the company provided 57 cruises for a total of 3,000 passengers.

Required:

Prepare the companys flexible budget for July.