Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,900$ 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$)7,900$

Revenue $($$$4\mathrm{.}25$q$)$ $ $33,575$

Expenses:

Packing supplies $($$$0\mathrm{.}35$q$)2,765$

Oyster bed maintenance $($$$3,300)3,300$

Wages and salaries $($$$2,400+$ $$0\mathrm{.}35$q$)5,165$

Shipping $($$$0\mathrm{.}70$q$)5,530$

Utilities $($$$1,230)1,230$

Other $($$$440+$ $$0\mathrm{.}01$q$)519$

Total expenses $18,509$

Net operating income $ $15,066$

The actual results for August were as follows:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,900$

Revenue $ $26,900$

Expenses:

Packing supplies $2,935$

Oyster bed maintenance $3,160$

Wages and salaries $5,575$

Shipping $5,260$

Utilities $1,040$

Other $1,139$

Total expenses $19,109$

Net operating income $ $7,791$

Required:

Calculate the company$$s revenue and spending variances for August.

Note: 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.