Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,100$ 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$)7,100$

Revenue $($$$4\mathrm{.}10$q$)$ $ $29,110$

Expenses:

Packing supplies $($$$0\mathrm{.}30$q$)2,130$

Oyster bed maintenance $($$$3,600)3,600$

Wages and salaries $($$$2,000+$ $$0\mathrm{.}35$q$)4,485$

Shipping $($$$0\mathrm{.}70$q$)4,970$

Utilities $($$$1,220)1,220$

Other $($$$450+$ $$0\mathrm{.}01$q$)521$

Total expense $16,926$

Net operating income $ $12,184$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,100$

Revenue $ $27,200$

Expenses:

Packing supplies $2,300$

Oyster bed maintenance $3,460$

Wages and salaries $4,895$

Shipping $4,700$

Utilities $1,030$

Other $1,141$

Total expense $17,526$

Net operating income $ $9,674$

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.$)$