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{.}10$q$)$ $ $32,390$

Expenses:

Packing supplies $($$$0\mathrm{.}40$q$)3,160$

Oyster bed maintenance $($$$3,100)3,100$

Wages and salaries $($$$2,300+$ $$0\mathrm{.}40$q$)5,460$

Shipping $($$$0\mathrm{.}60$q$)4,740$

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

Other $($$$460+$ $$0\mathrm{.}01$q$)539$

Total expense $18,239$

Net operating income $ $14,151$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,900$

Revenue $ $27,000$

Expenses:

Packing supplies $3,330$

Oyster bed maintenance $2,960$

Wages and salaries $5,870$

Shipping $4,470$

Utilities $1,050$

Other $1,159$

Total expense $18,839$

Net operating income $ $8,161$

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.$)$