Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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)		7,900
Revenue ($4.25q)	$	33,575
Expenses:
Packing supplies ($0.35q)		2,765
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,300 + $0.45q)		5,855
Shipping ($0.75q)		5,925
Utilities ($1,280)		1,280
Other ($420 + $0.01q)		499
Total expense		19,524
Net operating income	$	14,051

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		7,900
Revenue	$	26,600
Expenses:
Packing supplies		2,935
Oyster bed maintenance		3,060
Wages and salaries		6,265
Shipping		5,655
Utilities		1,090
Other		1,119
Total expense		20,124
Net operating income	$	6,476

Required:

Compute 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.)