Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,300$ 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$)7,300$ Revenue $($$$4\mathrm{.}15$q$)$ $ $30,295$ Expenses: Packing supplies $($$$0\mathrm{.}35$q$)2,555$ Oyster bed maintenance $($$$3,200)3,200$ Wages and salaries $($$$2,100+$ $$0\mathrm{.}30$q$)4,290$ Shipping $($$$0\mathrm{.}60$q$)4,380$ Utilities $($$$1,210)1,210$ Other $($$$450+$ $$0\mathrm{.}01$q$)523$ Total expense $16,158$ Net operating income $ $14,137$ The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August $31$ Actual pounds $7,300$ Revenue $ $26,600$ Expenses: Packing supplies $2,725$ Oyster bed maintenance $3,060$ Wages and salaries $4,700$ Shipping $4,110$ Utilities $1,020$ Other $1,143$ Total expense $16,758$ Net operating income $ $9,842$ Required: Calculate the companys 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.