Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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)		7,100
Revenue ($4.10q)	$	29,110
Expenses:
Packing supplies ($0.30q)		2,130
Oyster bed maintenance ($3,400)		3,400
Wages and salaries ($2,400 + $0.40q)		5,240
Shipping ($0.75q)		5,325
Utilities ($1,290)		1,290
Other ($470 + $0.01q)		541
Total expense		17,926
Net operating income	$	11,184

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,100
Revenue	$	27,500
Expenses:
Packing supplies		2,300
Oyster bed maintenance		3,260
Wages and salaries		5,650
Shipping		5,055
Utilities		1,100
Other		1,161
Total expense		18,526
Net operating income	$	8,974

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.)