Qulcene Oysterla farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,400$ pounds of oysters in

August. The company's flexible budget for August appears below:

The actual results for August were as follows:

Requlred:

Calculate the company's revenue and spending varlances for August.

Note: Indlcate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($l$.$e$.,$ zero

varlance$).$ Input all amounts as positlve values.