Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,500$ 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$)7,500$

Revenue $($$$4\mathrm{.}10$q$)$ $ $30,750$

Expenses:

Packing supplies $($$$0\mathrm{.}30$q$)2,250$

Oyster bed maintenance $($$$3,400)3,400$

Wages and salaries $($$$2,500+$ $$0\mathrm{.}40$q$)5,500$

Shipping $($$$0\mathrm{.}70$q$)5,250$

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

Other $($$$450+$ $$0\mathrm{.}01$q$)525$

Total expense $18,165$

Net operating income $ $12,585$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,500$

Revenue $ $26,500$

Expenses:

Packing supplies $2,420$

Oyster bed maintenance $3,260$

Wages and salaries $5,910$

Shipping $4,980$

Utilities $1,050$

Other $1,145$

Total expense $18,765$

Net operating income $ $7,735$

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.$)$