Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,700 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)		7,700
Revenue ($4.15q)	$	31,955
Expenses:
Packing supplies ($0.30q)		2,310
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,400 + $0.25q)		4,325
Shipping ($0.75q)		5,775
Utilities ($1,210)		1,210
Other ($450 + $0.01q)		527
Total expense		17,347
Net operating income	$	14,608

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,700
Revenue	$	26,800
Expenses:
Packing supplies		2,480
Oyster bed maintenance		3,060
Wages and salaries		4,735
Shipping		5,505
Utilities		1,020
Other		1,147
Total expense		17,947
Net operating income	$	8,853

Calculate the companys 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.)