Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 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)	7,400
Revenue ($4.20q)	$ 31,080
Expenses:
Packing supplies ($0.30q)	2,220
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,200 + $0.50q)	5,900
Shipping ($0.80q)	5,920
Utilities ($1,200)	1,200
Other ($460 + $0.01q)	534
Total expense	18,974
Net operating income	$ 12,106

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,400
Revenue	$ 27,000
Expenses:
Packing supplies	2,390
Oyster bed maintenance	3,060
Wages and salaries	6,310
Shipping	5,650
Utilities	1,010
Other	1,154
Total expense	19,574
Net operating income	$ 7,426

Required:

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.)