Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 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)		7,800
Revenue ($4.25q)	$	33,150
Expenses:
Packing supplies ($0.30q)		2,340
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,400 + $0.40q)		5,520
Shipping ($0.55q)		4,290
Utilities ($1,250)		1,250
Other ($430 + $0.01q)		508
Total expense		17,008
Net operating income	$	16,142

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,800
Revenue	$	27,100
Expenses:
Packing supplies		2,510
Oyster bed maintenance		2,960
Wages and salaries		5,930
Shipping		4,020
Utilities		1,060
Other		1,128
Total expense		17,608
Net operating income	$	9,492

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.)